685 documentos indexados para periódico Revista de Administração Contemporânea

ABSTRACT Ana Lúcia, co-founder of Social Visão do Bem (SVB), a social impact business structured to provide access to vision care in low-income communities in Rio de Janeiro, faces a challenge related to human resource management. SVB operates through a network of women from the communities themselves, known as vision agents, as part of a strategy aimed at income generation and women’s empowerment in contexts of social vulnerability. These agents are trained to conduct basic visual acuity tests, provide guidance on eye health, and facilitate access to ophthalmological appointments and affordable eyeglasses. Although this model has generated positive results in terms of inclusion and social impact, the co-founder began to face problems related to engagement and high turnover among the agents. With limited resources and expansion goals, Ana Lúcia started to question whether the model adopted to compose her team was strengthening the sustainability of the business or, paradoxically, limiting its growth potential. Thus, the case study explores the tensions between social mission, challenges associated with businesses operating in peripheral communities, and employee selection criteria. It is recommended for undergraduate and graduate programs in Business Administration, especially those focused on organizational behavior, human resource management, and social entrepreneurship, enabling discussions about the alignment between institutional purpose and professional profiles in contexts of social vulnerability.

ABSTRACT Objective: this study analyzed integrity within civil society organizations (CSOs) and sought to propose and apply an integrity maturity self-assessment tool tailored to the nature and context of CSOs. Grounded in the concept of accountability, this study details integrity and its operationalization across different perspectives and programs. Methods: through a qualitative approach, data were collected via interviews, observations, documents, and articles. The study followed four stages: selecting integrity programs for CSOs; expert validation of the theoretical-methodological matrix; developing the self-assessment tool; and its subsequent application and analysis within an organization. Results: findings indicate that integrity is demonstrated when organizational practices align with principles, values, and objectives while fulfilling legal obligations and maintaining ethical stakeholder relations. The application of the matrix allowed for refinements and a critical analysis of the tool. Conclusion: the tool encompasses the accountability triad: objective responsibility, subjective responsibility, and responsiveness. Its potential lies in its self-assessment nature, anchored in subjective responsibility, which serves as a basis for problem prevention and resolution, ultimately fostering objective responsibility and responsiveness.

ABSTRACT Objective: this article aims to examine the phenomenon of ‘quiet quitting’ and its relationship with the loss of meaning in work, situating it within the social and subjective transformations intensified by the COVID-19 pandemic. Rather than treating quiet quitting as an individual or motivational issue, the study seeks to analyze it as a phenomenon embedded in broader social arrangements that reshape the relationship between subject, work, and social bonds. Thesis: the article argues that workers’ silent resignation should be understood as a social symptom, expressing less a lack of engagement and more a suspension of the work of signification. Drawing on Lacanian psychoanalysis, clinical material, and critical perspectives on neoliberal and digital capitalism, the analysis highlights how quiet quitting reveals a specific form of subjective resignation, marked by melancholy and by the erosion of symbolic mediations that once sustained work as a space of recognition and desire. Conclusions: the article contributes to debates in administration and related fields by challenging functionalist and normative interpretations of quiet quitting. It advances an ethical-political reading of contemporary work, showing how silent resignation is linked to broader processes of precarization, symbolic erosion, and transformations in social bonds. By framing quiet quitting as a social symptom rather than an individual deficit, the study underscores the relevance of psychoanalytic and critical approaches for understanding work, subjectivity, and mental health in the post-pandemic context.

RESUMO Objetivo: analisar os efeitos da adoção de práticas inovadoras de administração tributária na arrecadação de governos locais, buscando compreender seus reflexos na eficiência fiscal e na autonomia financeira municipal. Marco teórico: a pesquisa fundamenta-se na teoria das capacidades dinâmicas e na literatura de inovação no setor público. A inovação é concebida como uma capacidade adaptativa essencial para a reconfiguração de processos e a otimização de resultados institucionais, questionando-se se a eficácia de tais práticas depende de sua integração a estratégias de gestão complementares. Método: foi realizada uma análise quantitativa com dados de 80 municípios paulistas (população superior a 100 mil habitantes) entre 2013 e 2022. Utilizou-se regressão linear com dados em painel e modelo de efeitos fixos para examinar três tributos principais: IPTU, ITBI e ISS. Resultados: a atualização da planta genérica de valores (PGV) apresentou impacto positivo e significativo na arrecadação do IPTU. Em contrapartida, ferramentas como geoprocessamento, IPTU digital e programas específicos de ISS não demonstraram efeitos diretos imediatos. Observou-se que a arrecadação do ITBI foi mais sensível a fatores externos e à gestão da dívida ativa, enquanto o ISS manteve dependência direta do nível de atividade econômica local. Conclusões: os achados indicam que a inovação tecnológica ou processual isolada não garante o incremento da arrecadação, sendo imprescindível o alinhamento a estratégias de governança e integração institucional. O estudo contribui para a literatura ao oferecer evidências empíricas sobre a efetividade de políticas tributárias e a necessidade de capacidades gerenciais para converter inovação em desempenho fiscal.

ABSTRACT This case study aims to explore the strategic challenges of fast-growing companies facing the dilemma of adapting their strategies to rapidly changing markets. To this end, it is based on the story of Merama, a startup operating in the e-commerce market in Latin America. Founded in December 2020, it adopted an innovative strategy of accelerated growth through venture capital (VC) funding to acquire companies with different brands that sell their products in large marketplaces. At the same time, it defined its commitment to being a company focused on sustainable development in the countries where it operates. With this strategy, it became a unicorn (a company with a valuation exceeding US$ 1 billion) in its first year. Based on theories of corporate strategy, business models, and innovation in e-commerce environments, students are expected to put themselves in the decision-making position of Renato Andrade, Sujay Tyle, and other members of Merama’s board of directors in May 2024, as they evaluate the best strategic options for the startup’s future, considering alternatives between maintaining the business model, transforming the model, or pursuing an exit strategy.

RESUMO Objetivo: desenvolver uma taxonomia estratégica da agricultura familiar em RJ e RS, identificando perfis produtivos e analisando seu desempenho em sustentabilidade e produtividade, bem como fatores institucionais e socioeconômicos que explicam disparidades entre os estados. Marco teórico: integra taxonomias estratégicas e desenvolvimento sustentável (ODS), tratando a sustentabilidade como resultado multidimensional. ATER e crédito rural são concebidos como mecanismos de orquestração que reconfiguram recursos e capacidades; a governança territorial e a estrutura de mercados condicionam resultados. Supõe-se contingência via densidade cooperativa, infraestrutura e acesso a políticas, e que combinações de recursos-práticas-instituições formam gestalts estratégicas com trajetórias distintas de produtividade e sustentabilidade. Método: abordagem quantitativa multivariada com dados do Censo Agropecuário 2017 (IBGE). Aplicou-se análise fatorial exploratória para sintetizar variáveis em escalas (cargas > 0,70) e, em seguida, clusterização em duas etapas (hierárquica para número ótimo; k-means para refinamento). A robustez foi testada por MANOVA, ANOVA e Tukey, com análises separadas por estado. Resultados: quatro perfis recorrentes - Incipientes, Tradicionais Sustentáveis, Preservadores e Tomadores - emergiram em ambos os estados, com especificidades regionais. Tradicionais Sustentáveis exibiram melhor desempenho econômico; Preservadores, superioridade ambiental. O RS superou o RJ, associado a crédito estruturado e ampla ATER, frente a fragilidades institucionais fluminenses. Conclusão: a heterogeneidade regional demanda políticas segmentadas e territorialmente ajustadas. Fortalecer ATER e crédito estruturado é crucial para reduzir desigualdades, promover inclusão e sustentar resultados econômicos e ambientais. O estudo oferece subsídios para estratégias diferenciadas, ancoradas em evidências e em arcabouço que conecta tipologias, mecanismos públicos e sustentabilidade.

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.

RESUMO Objetivo: as áreas de ciência, tecnologia, engenharia e matemática (STEM) têm impacto no desenvolvimento econômico, social e científico. Estudos sobre essas áreas na educação são frequentes na educação básica e superior, quando comparados à educação profissional e tecnológica, especialmente sobre cursos técnicos de nível médio. A ausência de uma classificação nacional que permita identificar esses cursos limita a ampliação do conhecimento em outros níveis. Este artigo propõe um método e cria uma base de dados técnico-científica de cursos técnicos de nível médio que possibilita identificar cursos nas áreas de STEM em nível nacional. Método: utilizou-se a metodologia design science research, propondo método e instanciação (base), na qual os cursos do 4º Catálogo Nacional de Cursos Técnicos foram classificados segundo o International Standard Classification of Education Fields of Education and Training 2013. Um estudo de caso longitudinal (2018-2021) sobre a presença feminina nas áreas de STEM na Educação Profissional Técnica de Nível Médio foi realizado para avaliar a implementação da base no contexto dos Institutos Federais de Educação, Ciência e Tecnologia, demonstrando a utilidade, a aplicabilidade e a eficácia dos artefatos. Resultados: a base resultante constitui uma estrutura de classificação nacional, alinhada a parâmetros internacionais, que viabiliza a realização de estudos sobre a trajetória educacional de estudantes de cursos técnicos de nível médio nessas áreas no Brasil. Conclusões: evidências e indicadores são fundamentais para definir e reconhecer um problema. O artigo propõe uma estratégia para expandir análises padronizadas para pesquisa e planejamento educacional sobre STEM e impulsionar uma agenda de políticas públicas na educação.

ABSTRACT Objective: this study sought to compare cyberloafing during classes with that practiced in the workplace by accounting students. In addition, we analyzed the motivations behind these behaviors. Theoretical approach: the compensatory internet use theory explains cyberloafing as a coping strategy for real-life frustrations. Therefore, students and workers may engage in cyberloafing for reasons both inside and outside the classroom and workplace. Method: we collected data from 245 accounting students from multiple educational institutions in Brazil regarding the motivations for engaging in cyberloafing in organizational and academic contexts and the frequency of these behaviors in each setting. We employed descriptive statistics, the Wilcoxon test, exploratory factor analyses, and multiple linear regressions to examine the relationship between motivations and the various forms of cyberloafing. Results: the results indicate that students access social media in class more often than at work, where access to emails, news, and music predominates. In both contexts, we identified three factors for cyberloafing related to the search for information online, the consumption of goods and media, and access to social networks and communication applications; three factors for academic motivations; and two for organizational motivations, linked to dissatisfaction, disregard, norms, and the need for interpersonal interaction. Conclusion: in general, the behaviors are more related to psychosocial factors than to socio-demographic variables such as gender and age.

ABSTRACT Objective: this study aims to identify and analyze the factors contributing to the perpetuation of white supremacy in graduate business programs in the state of Santa Catarina, Brazil. In this context, the underrepresentation of black individuals and the predominance of white individuals, accentuated by the historical identity of whiteness and the presence of regionalist movements in Santa Catarina, signal the presence of white supremacy that warrants investigation. Theoretical approach: the theoretical framework is grounded in critical race theory, addressing concepts such as white supremacy, whiteness, racism, and its various manifestations. In general, this study analyzed how the discourses present in graduate business programs are articulated and how they sustain white supremacy in these spaces. Method: this qualitative study collected data through semi-structured interviews with coordinators, faculty members, and students from graduate programs in Santa Catarina. Subsequently, the data were analyzed using the Gioia methodology. Results: the findings indicate three primary factors that contribute to the perpetuation of white supremacy in the graduate programs in Santa Catarina: (1) the normalization of white supremacy in society; (2) the institutional normalization of racism and epistemic injustice; and (3) obstacles and deficiencies in the implementation of Affirmative Action Policies. Conclusions: racial inequality emerges as a critical construct for understanding the dynamics of organizations and institutions. The study reveals that white supremacy is not merely a phenomenon restricted to radical groups; instead, it operates as a structural mechanism that determines who has access to the creation and appropriation of knowledge and which voices are recognized and legitimized within academic environments.

ABSTRACT Objective: the goal of this study was to analyze the explanatory factors of violent crimes against individuals. Theoretical approach: the study is based on the broken windows theory, which postulates that visible signs of disorder and low-level criminality can encourage more serious crimes, and the Theory of Social Disorder, which emphasizes that structural and socioeconomic factors of a community influence criminality dynamics. Methods: panel data and instrumental variables were used, which were estimated from data on 853 municipalities in Minas Gerais between 2014 and 2021, to verify how visible signs of urban disorder and community structural factors influence the incidence of violent crimes against individuals. Results: the results indicated a positive relationship between violent crimes against individuals and robbery and illegal possession of firearms. In turn, the variables ‘proportion of the population served by the Family Health Strategy’ and ‘population density’ were negatively associated with violent crimes against individuals. Conclusions: the findings highlighted the idea of complementarity between criminal modalities defended by the Broken Windows Theory, and also reinforce that the socioeconomic context plays a crucial role in criminality dynamics, corroborating the idea supported by Theory of Social Disorder. Therefore, this study suggests that the State should adopt public policies that integrate ostensive approaches (such as direct crime fighting) and inclusive social policies (such as healthcare), rather than treating them as mutually exclusive strategies.

ABSTRACT Objective: the fields of science, technology, engineering, and mathematics (STEM) influence economic, social, and scientific development. Research on these subjects is mostly found in primary, secondary, and higher education, as compared to vocational education and training, especially in secondary technical programs. The absence of a national classification that enables the identification of STEM courses limits the advancement of knowledge at other levels. This article proposes a method and a scientific database for secondary technical courses that facilitate the identification of STEM-related courses at the national level. Method: the design science research methodology was employed to propose a method and instantiation (base), wherein courses in the 4th National Catalog of Technical Courses were classified according to the International Standard Classification of Education Fields of Education and Training 2013. A longitudinal case study (2018-2021) was performed to evaluate the adoption of the database in the context of Federal Institutes of Education, Science, and Technology. This study examined the representation of women in STEM fields within secondary technical courses, illustrating the usefulness, applicability, and efficacy of the artifacts. Results: the resulting database constitutes a national classification structure aligned with international standards that enables research on the educational pathway of students in secondary technical programs in STEM areas in Brazil. Conclusions: evidence and indicators play a pivotal role in the identification and acknowledgment of problems. The article proposes a strategy to broaden the application of standardized analyses in educational research and planning about STEM fields, aiming to promote a public policy agenda in education.

ABSTRACT Objective: this study aimed to develop and validate an instrument to identify the threats experienced by women entrepreneurs in Brazil. Proposal: the research proposes the construction of a reliable and valid scale that captures three core dimensions of threats: patriarchal threats, role conflict, and affective dimensions. The central thesis is that women entrepreneurs face systemic and psychosocial threats that can be reliably measured, analyzed, and addressed through structured scientific investigation. Theoretical approach: the study draws on stereotype threat theory, the typology of entrepreneurial threats, and the literature on gender and entrepreneurship. It combines theories of gender role conflict, patriarchal norms, and emotional labor to frame the experience of women entrepreneurs. Methods: the research used a mixed-methods approach. In the qualitative phase, a Delphi panel involving 25 experts (entrepreneurs and academics) validated construct semantics and clarity. In the quantitative phase, 302 responses from Brazilian women entrepreneurs were analyzed using exploratory factor analysis (EFA) and reliability tests. The instrument was structured using a five-point Likert scale. Results: the final instrument comprises 10 validated items across three dimensions. The EFA confirmed construct validity, with all items loading significantly on the expected factors. Cronbach’s alpha values exceeded 0.75 for all dimensions, indicating high internal consistency. Conclusions: the validated scale is a reliable tool to investigate threats faced by women entrepreneurs. It supports further research and interventions aimed at reducing gendered barriers in entrepreneurship.

ABSTRACT Objective: this study validates complementarity management as an ecosystem-level capability that enables focal firms to orchestrate ecosystems and enhance innovation performance in emerging economies. Theoretical approach: building on innovation ecosystem and capabilities-based literatures, we theorize that firms need specific capabilities to manage non-generic complementarities. Method: we adopt a mixed-method design. In the qualitative phase, a multiple-case study of 10 focal firms was used to explore and specify the construct. In the quantitative phase, we surveyed 275 executives from focal firms to validate a measurement scale. Analyses combined principal component analysis (PCA), partial least squares structural equation modeling (PLS-SEM), and fuzzy-set qualitative comparative analysis (fsQCA). Results: we identify four orchestrating activities supporting a unidimensional structure for complementarity management capability. PLS-SEM indicates that this capability is positively associated with focal firms’ innovation performance, while fsQCA reveals multiple high-performance configurations in which strong levels of these activities jointly contribute to superior outcomes. Qualitative evidence further illustrates how this capability helps orchestrators address partner scarcity and mitigate the ‘emerging-economy tax’ in Brazilian ecosystems. Conclusions: we clarify and operationalize complementarity management capability as a distinct ecosystem-level capability, providing a validated unidimensional scale, and showing how orchestrating unique complementarities can improve innovation performance under emerging-economy constraints.

RESUMO Objetivo: este estudo tem como objetivo identificar e analisar os fatores que contribuem para a perpetuação da supremacia branca nos programas de pós-graduação stricto sensu em administração (PPGAs) de Santa Catarina. Nesse contexto, a sub-representação negra e a predominância de indivíduos brancos, acentuadas pela identidade histórica da branquitude e pela presença de movimentos regionalistas em Santa Catarina, sinalizam a atuação de uma supremacia branca que merece investigação. Marco teórico: o arcabouço teórico contemplou a teoria crítica da raça (supremacia branca, branquitude, racismo e suas manifestações). De modo geral, articularam-se os discursos presentes na pós-graduação em administração e a forma como mantêm a supremacia branca nesses espaços. Método: nesta pesquisa qualitativa, coletaram-se dados por meio de entrevistas semiestruturadas junto a coordenadores, docentes e alunos vinculados a PPGAs do estado de Santa Catarina. Na sequência, os dados foram analisados seguindo a metodologia Gioia. Resultados: os achados da pesquisa indicam três fatores que contribuem para a perpetuação da supremacia branca nos PPGAs em Santa Catarina: (1) normalização da supremacia branca na sociedade; (2) normalização institucional do racismo e da injustiça epistêmica; e (3) obstáculos e deficiências na implementação das Políticas de Ações Afirmativas. Conclusões: a desigualdade racial apresenta-se como um construto essencial para compreender a dinâmica das organizações e instituições, evidenciando que a supremacia branca vai além de um fenômeno restrito a grupos radicais, operando como um mecanismo estrutural que determina quem tem acesso à criação e apropriação do conhecimento, bem como quais vozes são reconhecidas e legitimadas nos ambientes acadêmicos.

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.

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.

RESUMO Objetivos: compreender a configuração do ecossistema de inovação social que performa em torno das comunidades quilombolas de Corumbá (Mato Grosso do Sul), identificando seus principais desafios e atores envolvidos, bem como suas consequências para a governança na cidade. Marco teórico: a base teórica inclui um balanço sobre os desafios da gestão pública nas comunidades quilombolas do Brasil e, partindo disso, apresentamos uma discussão sobre a interface entre inovações sociais e políticas públicas sob a perspectiva da governança pública. Métodos: este estudo de caso intrínseco foi realizado junto às comunidades quilombolas Osório e Campos Correia, localizadas em Corumbá (MS), e foi executado mediante a triangulação de multimétodos qualitativos, incluindo pesquisa bibliográfica, documental, cartografia e entrevistas. Resultados: a pesquisa evidencia a desigualdade social, a marginalização e a exclusão desses grupos quilombolas, além da inefetividade de diversas políticas públicas que deveriam atender essas famílias. Conclusão: a governança baseada na cocriação pode ser vista como uma ponte entre inovações sociais e políticas públicas, desde que haja mudança cultural nas instituições públicas para favorecer a participação de redes colaborativas multiatores.

RESUMO Objetivo: analisou-se a integridade em organizações da sociedade civil (OSCs), buscando propor e aplicar uma ferramenta de autoavaliação de maturidade da integridade adaptada à natureza e ao contexto de OSCs. Pauta-se na accountability e detalha o conceito de integridade e sua operacionalização em diferentes perspectivas e programas. Método: a abordagem é qualitativa, sendo a coleta de dados pautada em entrevistas, observações, documentos e artigos. O estudo foi realizado em quatro etapas: seleção de programas de integridade para OSCs; validação da matriz teórico-metodológica por especialistas; elaboração de ferramenta de autoavaliação; aplicação da ferramenta de autoavaliação da maturidade da integridade em uma organização e análises decorrentes. Resultados: observou-se que a integridade pode ser demonstrada quando as práticas organizacionais estão alinhadas com princípios, valores e objetivos, ao mesmo tempo em que atendem às obrigações legais e mantêm relações éticas com seus públicos. A aplicação da matriz de autoavaliação de maturidade da integridade permitiu adaptações e uma análise crítica da ferramenta. Conclusão: a ferramenta contempla aspectos do tripé da accountability - responsabilidade objetiva, subjetiva e responsividade. A potencialidade da ferramenta está no fato de ela ser um instrumento de autoavaliação, ancorado na responsabilidade subjetiva, que serve de base para a prevenção e a solução de problemas, favorecendo a responsabilidade objetiva e a responsividade.

ABSTRACT Objective: this study analyzes the effects of adopting innovative tax administration practices on local government revenue, aiming to understand their impact on municipal fiscal efficiency and financial autonomy. Theoretical approach: the research is grounded in dynamic capabilities theory and public sector innovation literature. Innovation is conceived as an adaptive capacity essential for reconfiguring processes and optimizing institutional results, questioning whether the effectiveness of such practices depends on their integration with complementary management strategies. Method: a quantitative analysis was conducted using data from 80 municipalities in the state of São Paulo (population over 100,000) between 2013 and 2022. The study employed linear regression with panel data and fixed-effects models to examine three main taxes: Property Tax (IPTU), Real Estate Transfer Tax (ITBI), and Service Tax (ISS). Results: the update of the generic value map (PGV) showed a positive and significant impact on IPTU revenue. Conversely, tools such as geoprocessing, digital IPTU, and specific ISS programs did not demonstrate direct immediate effects. It was observed that ITBI revenue was more sensitive to external factors and to active debt management, while ISS remained directly dependent on the level of local economic activity. Conclusions: the findings indicate that isolated technological or procedural innovation does not guarantee increased revenue; alignment with governance strategies and institutional integration is essential. The study contributes to the literature by providing empirical evidence on the effectiveness of tax policies and the necessity of managerial capabilities to convert innovation into fiscal performance.

RESUMO O presente caso de ensino visa explorar os desafios estratégicos de empresas com crescimento acelerado que têm como dilema o ajuste de sua estratégia às rápidas mudanças dos mercados em que atuam. Para isso, baseia-se na história da Merama, uma startup que opera no mercado de e-commerce na América Latina. Fundada em dezembro de 2020, adotou uma estratégia inovadora de crescimento acelerado por meio de captações de capital de risco (VC - venture capital) para aquisição de empresas com diferentes marcas que vendem seus produtos em grandes marketplaces. Em paralelo, definiu seu compromisso de ser uma empresa orientada ao desenvolvimento sustentável nos países em que atua. Com essa estratégia, tornou-se um unicórnio (empresa com valuation superior a US$ 1 bilhão) em seu primeiro ano. Espera-se que, com base nas teorias de estratégias corporativas, modelos de negócio e inovação em ambientes de e-commerce, os estudantes coloquem-se na situação decisória de Renato Andrade, Sujay Tyle e demais membros do corpo diretivo da Merama, em maio de 2024, ao avaliarem quais seriam as melhores opções estratégicas para o futuro da startup, considerando alternativas entre manter o modelo de negócio, transformá-lo ou buscar uma estratégia de saída.

ABSTRACT Objective: This paper aims to explore how AI can support the achievement of SDG 4 by improving the accessibility and quality of education. The study’s objective is to design and implement an automated evaluation tool that ensures accuracy, efficiency, and fairness in assessments. Furthermore, the study also investigates the accuracy and reliability of an AI-based evaluation tool and compares it to conventional evaluation methods. The study designs and implements an AI-based assessment tool, IntelliScore, using pre-trained large language models - Llama3-70B and DeepSeek-R1-Distill-Llama-70B. IntelliScore is trained based on evaluation parameters. Theoretical approach: the theoretical backdrop of this study is built upon Bloom’s taxonomy theory. Method: for empirical purposes, the variation between the results of IntelliScore and conventional grading methods has been analyzed. Result: the results reveal that IntelliScore can be integrated into education to achieve various pedagogical benefits, including assessing students’ work and predicting their academic performance. Conclusion: by leveraging AI to streamline assessments and support teachers and students, the overall education system can be enhanced, contributing significantly to the achievement of SDG 4’s goals of equitable, inclusive, and quality education for all. The findings from this paper have implications for teachers, students, and policymakers. Overall, this study provides a valuable resource for researchers and practitioners in the field of education to deploy AI tools in their lifelong learning process.

ABSTRACT Objective: the study examines how the participatory consumption of cosplayers manifests techniques of the self. Theoretical approach: based on Michel Foucault’s concept of techniques of the self, we explore how cosplayers govern themselves through participatory consumption. Thus, the study contributes to understanding how individuals shape their subjectivities through participatory consumption practices. Methods: Foucauldian discourse analysis (FDA) was employed in a netnographic research corpus conducted over five years. Results: two techniques of the self were identified in the participatory consumption of cosplayers: learning manifests as self-improvement through skill development, experimentation, and peer exchange, promoting personal and technical growth; token emerges as symbolic recognition obtained through visibility, validation, and adherence to social expectations. We propose a theoretical framework based on the interpretation of these poles as part of a new continuum of consumption. Conclusions: the negotiation between learning and token highlights both agency and constraints within participatory culture, where cosplayers navigate between self-expression and social conformity under the influence of community expectations and digital visibility. Participatory prosumption and its continuum of consumer self-governance advance consumer culture theory (CCT) studies on the subject, reflecting changes in which self-expression becomes work, blurring the boundaries between passion, work, and visibility.

ABSTRACT Objective: this study analyzes the organizational field of eSports in Brazil from the perspective of institutional theory, focusing on its four components: actors, institutional logics, relational systems, and field boundaries. The objective is to understand how this field is structured and to contribute to a multidisciplinary reading of the eSports phenomenon. Theoretical approach: the research is based on institutional theory, particularly the concept of the organizational field, to interpret the structure of eSports in Brazil. It explores the relationships between actors and the institutional logics that influence the field’s legitimacy and functioning. Methods: this is a qualitative study that employs bibliographic and documentary analysis. Academic publications, legislative documents, and journalistic materials were analyzed, along with direct online observation, to understand the different components of the organizational field of eSports. Results: the results indicate that the main actors in the field include developers, professional players, teams, fans, content creators, hosts, commentators, and event organizers. Two primary relational systems were identified: one of cognitive-cultural origin and another of normative-regulatory nature. Additionally, the study highlights a tension between two central institutional logics: eSports as a product and eSports as a culture. Conclusions: the research contributes to understanding eSports as an organizational phenomenon, emphasizing the influence of institutional logics on its structure and governance. The originality of the study lies in the application of institutional theory to analyze an emerging and dynamic field, providing insights for academics and professionals interested in the management and regulation of eSports.

RESUMO Objetivo: buscou-se desenvolver e validar um instrumento para identificar as ameaças vivenciadas por mulheres empreendedoras no Brasil. A pesquisa propõe a construção de uma escala confiável e válida que capture três dimensões centrais das ameaças: ameaças patriarcais, conflito de papéis e dimensões afetivas. A tese central é que mulheres empreendedoras enfrentam ameaças sistêmicas e psicossociais que podem ser mensuradas, analisadas e enfrentadas de forma estruturada por meio da investigação científica. Marco teórico: o estudo baseia-se na teoria da ameaça do estereótipo, na tipologia de ameaças empreendedoras e na literatura sobre gênero e empreendedorismo. Combina teorias sobre conflito de papéis de gênero, normas patriarcais e trabalho emocional para compreender a experiência das mulheres empreendedoras. Métodos: a pesquisa utilizou uma abordagem de métodos mistos. Na fase qualitativa, um painel Delphi com 25 especialistas (empreendedores e acadêmicos) validou a semântica e a clareza dos construtos. Na fase quantitativa, foram analisadas 302 respostas de mulheres empreendedoras brasileiras por meio de análise fatorial exploratória (AFE) e testes de confiabilidade. Resultados: o instrumento final é composto por 10 itens validados distribuídos em três dimensões. A AFE confirmou a validade do construto, com todos os itens apresentando cargas significativas nos fatores esperados. Os valores do alfa de Cronbach superaram 0,75 em todas as dimensões, indicando alta consistência interna. Conclusões: a escala validada é uma ferramenta confiável para investigar as ameaças enfrentadas por mulheres empreendedoras. Ela apoia pesquisas futuras e intervenções voltadas à redução das barreiras de gênero no empreendedorismo.

RESUMO Objetivo: o objetivo deste estudo foi analisar os fatores explicativos dos crimes violentos contra a pessoa. Marco teórico: o estudo está fundamentado na teoria das janelas quebradas, que postula que sinais visíveis de desordem e criminalidade de menor potencial podem incentivar crimes mais graves, e na teoria da desordem social, que enfatiza que fatores estruturais e socioeconômicos da comunidade influenciam a dinâmica da criminalidade. Métodos: utilizou-se dados em painel e variáveis instrumentais, estimados a partir de dados dos 853 municípios de Minas Gerais entre 2014 e 2021, com o intuito de verificar como sinais visíveis de desordem urbana e fatores estruturais comunitários influenciam a incidência de crimes violentos contra a pessoa. Resultados: os resultados apontaram uma relação positiva entre crimes violentos contra pessoa e o roubo e o porte ilegal de armas de fogo. Por sua vez, as variáveis proporção da população atendida pela Estratégia de Saúde da Família e densidade populacional estiveram negativamente associadas ao crime violento contra a pessoa. Conclusões: esses achados evidenciam a ideia de complementariedade entre modalidades criminosas defendida pela teoria das janelas quebradas, mas também reforçam que o contexto socioeconômico desempenha um papel crucial na dinâmica da criminalidade, corroborando a ideia sustentada pela teoria da desordem social. Portanto, o estudo sugere que o Estado adote políticas públicas que integrem abordagens ostensivas (como o combate direto ao crime) e políticas sociais inclusivas (como saúde), em vez de tratá-las como estratégias mutuamente excludentes.

ABSTRACT Objective: to understand the configuration of the social innovation ecosystem operating around the quilombola communities of Corumbá (Mato Grosso do Sul), identifying its main challenges and key actors, as well as its consequences for governance in the city. Theoretical approach: the theoretical basis includes an overview of the challenges of public management in Brazil’s quilombola communities. Based on this, a discussion is presented on the interface between social innovations and public policies from the perspective of public governance. Methods: this intrinsic case study was conducted with the Osório and Campos Correia quilombola communities in Corumbá (MS) and was carried out through the triangulation of qualitative multi-methods, including bibliographical and documentary research, cartography, and interviews. Results: the research highlights social inequality, marginalization, and the exclusion of these quilombola groups, as well as the inefficacy of several public policies that should support these families. Conclusion: governance based on co-creation can be seen as a bridge between social innovations and public policies, provided that there is a cultural change in public institutions to favor the participation of multi-actor collaborative networks.

ABSTRACT Objective: to develop a strategic taxonomy of family farming in Rio de Janeiro (RJ) and Rio Grande do Sul (RS), identifying productive profiles and analyzing their performance in sustainability and productivity, as well as the institutional and socioeconomic factors that explain disparities between states. Theoretical approach: the study integrates strategic taxonomies with the sustainable development agenda (SDGs), conceiving sustainability as a multidimensional outcome. Agricultural extension (ATER) and rural credit are framed as orchestrating mechanisms that reconfigure resources and capabilities; territorial governance and market structure condition outcomes. It assumes contingency via cooperative density, infrastructure, and policy access, proposing that combinations of resources-practices-institutions form distinct strategic gestalts that yield differentiated trajectories of productivity and sustainability. Method: amultivariate quantitative approach using data from the 2017 Agricultural Census (IBGE). An exploratory factor analysis synthesized variables into composite scales (loadings > 0.70), followed by two-stage clustering (hierarchical to define the optimal number; k-means for refinement). Robustness was tested via MANOVA, ANOVA, and Tukey procedures, with analyses conducted separately for each state. Results: four recurrent profiles - Incipient, Sustainable Traditional, Preserver, and Taker - emerged in both states, with regional specificities. Sustainable Traditional showed superior economic performance; Preserver excelled environmentally. RS outperformed RJ, associated with structured rural credit and broad ATER coverage, contrasting with institutional fragilities in RJ. Conclusion: regional heterogeneity demands segmented, territorially tailored policies. Strengthening ATER and structured credit is crucial to reduce productive inequalities, promote inclusion, and sustain economic and environmental outcomes. The study offers evidence-based inputs for differentiated strategies, anchored in a framework that connects typologies, public mechanisms, and sustainability.