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Contextus – Revista Contemporânea de Economia e Gestão最新文献

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Typologies of co-production of public services: A scale proposal 公共服务合作生产的类型学:规模建议
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2023-05-09 DOI: 10.19094/contextus.2023.82156
Antonio Gouveia Junior, Joacil Carlos Viana Bezerra, C. E. Cavalcante
{"title":"Typologies of co-production of public services: A scale proposal","authors":"Antonio Gouveia Junior, Joacil Carlos Viana Bezerra, C. E. Cavalcante","doi":"10.19094/contextus.2023.82156","DOIUrl":"https://doi.org/10.19094/contextus.2023.82156","url":null,"abstract":"The objective of this work was to create a scale of typologies of co-production of public services. For this, the steps for building scales proposed by Costa (2011) were followed. The exploratory phase took place in the form of an integrative literature review and item generation. Meanwhile, the descriptive phase details the procedures for constructing and validating the scale. The scale consists of 5 factors (preliminary, initial, basic, intermediate and advanced) and 19 items generated from 301 valid responses. The research presents its contributions by delivering a scale that is both capable of measuring the different ways citizens see co-production and has the potential to contribute to future studies.","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127218890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Use of a QFD-Fuzzy Approach to Support Investors’ Decisions: 运用qfd -模糊方法支持投资者决策:
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2023-05-09 DOI: 10.19094/contextus.2023.82986
J. F. da Costa Junior, E. L. S. Cabral, Jurandir Galdino Barreto Junior, Ricardo Augusto Niederauer Flores Severo, Afrânio Galdino de Araújo
{"title":"The Use of a QFD-Fuzzy Approach to Support Investors’ Decisions:","authors":"J. F. da Costa Junior, E. L. S. Cabral, Jurandir Galdino Barreto Junior, Ricardo Augusto Niederauer Flores Severo, Afrânio Galdino de Araújo","doi":"10.19094/contextus.2023.82986","DOIUrl":"https://doi.org/10.19094/contextus.2023.82986","url":null,"abstract":"The work analyses the growth strategy of fast-growing digital business in order to develop a QFD-Fuzzy based methodology to support investors’ decisions. Methodologically, a qualitative transversal research with the CEOs and Founders of 119 start-ups was carried out followed by the development of a QFD-Fuzzy matrix, to assess the impact of key companies’ characteristics onto strategic growth options. The authors found that number of employees and intention to raise money on a short-term basis were the least determining elements for those companies’ growth strategies, whereas having already raised funds and their growth rate were the most determining aspects that influenced their growth strategy. Also, it was shown that the QFD-Fuzzy Matrix may be adapted to support investors’ decisions.","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122691597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Information and values in the decision-making support: A systematic literature review in the corporate sustainability context 决策支持中的信息与价值:企业可持续发展背景下的系统文献综述
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2023-04-25 DOI: 10.19094/contextus.2023.81640
Rafael Felix da Silva, Edelvino Razzolini Filho
{"title":"Information and values in the decision-making support: A systematic literature review in the corporate sustainability context","authors":"Rafael Felix da Silva, Edelvino Razzolini Filho","doi":"10.19094/contextus.2023.81640","DOIUrl":"https://doi.org/10.19094/contextus.2023.81640","url":null,"abstract":"This research identified and analyzed, by a systematic review of the literature, the relationship between information and values in supporting the decision making, in the corporate sustainability context. It was verified that the relationships between information and values, in the researched context, take place from three \"macro processes\": Information and Knowledge Management, Informational Strategy, and Dissemination of Information. These relationships range all the stages of the decision making, affecting the rationale applied by the decision-maker regarding the adherence of corporate sustainability practices. This suggests that the organizations may benefit themselves when developing information presentation strategies aligned, not only to the stakeholders’ values, but also in the way that these values engage with the information. ","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121253877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Orchestration of innovative networks in public policies: The Economic Clusters of Innovation Program from the Government of The State of Ceará 公共政策中创新网络的编排:塞埃尔州政府创新计划的经济集群
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2023-04-11 DOI: 10.19094/contextus.2023.81742
Roberta Feitosa de Lucena Cavalcante, Brenno Buarque, S. Câmara
{"title":"Orchestration of innovative networks in public policies: The Economic Clusters of Innovation Program from the Government of The State of Ceará","authors":"Roberta Feitosa de Lucena Cavalcante, Brenno Buarque, S. Câmara","doi":"10.19094/contextus.2023.81742","DOIUrl":"https://doi.org/10.19094/contextus.2023.81742","url":null,"abstract":"This research has the objective of presenting the context of the Economic Clusters of Innovation Program (ECIP) as an orchestrating project of public innovative networks, analyzing how the Program used orchestration constructs in its relationship, constituted by different actors (Universities, Government, Researchers, Entrepreneurs and Policy-makers) that formed the public policy. For data collection, semi-structured interviews were conducted with thirty actors from local innovative ecosystems. Among the results obtained, it is concluded that the ECIP encouraged and managed interactions in a systematic and significant way among its actors, generating a great positive impact on the innovation results of the network. ","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126357919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
COVID-19: How did the pandemic impacted the economic-financial results of the healthcare companies included in B3? COVID-19:疫情对B3类医疗保健公司的经济财务业绩有何影响?
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2023-03-28 DOI: 10.19094/contextus.2023.81813
Selma Querino Cruvinel Goulart, E. R. Oliveira, Geovane Camilo dos Santos, Alexandre de Carvalho Paranaiba, Brasilino José Ferreira Neto
{"title":"COVID-19: How did the pandemic impacted the economic-financial results of the healthcare companies included in B3?","authors":"Selma Querino Cruvinel Goulart, E. R. Oliveira, Geovane Camilo dos Santos, Alexandre de Carvalho Paranaiba, Brasilino José Ferreira Neto","doi":"10.19094/contextus.2023.81813","DOIUrl":"https://doi.org/10.19094/contextus.2023.81813","url":null,"abstract":"This study aims to verify the influence of the pandemic on the economic and financial results of the companies included in the health sub-sectors of B3. The sample consisted of 22 companies with data treated by test Wilcoxon and panel regression. The results indicate that the firms were able to meet their short- and long-term obligations. The medical services subsector (hospitals, analysis, and diagnostics) showing the worst results with significant increase in third-party capital and a reduction in net margin and profitability. This study expands on the scarce literature on the health sector, which is critical to the well-being and economy of Brazilians and evidence to stakeholders that economic-financial results differs between subsectors. ","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123488009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Social entrepreneurship ecosystem: The case of the state of Paraíba 社会创业生态系统:以Paraíba国家为例
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2023-03-14 DOI: 10.19094/contextus.2023.81548
Adriana De Oliveira Ramos, Tárcila Bezerra Vasconcelos, Verônica Macário de Oliveira
{"title":"Social entrepreneurship ecosystem: The case of the state of Paraíba","authors":"Adriana De Oliveira Ramos, Tárcila Bezerra Vasconcelos, Verônica Macário de Oliveira","doi":"10.19094/contextus.2023.81548","DOIUrl":"https://doi.org/10.19094/contextus.2023.81548","url":null,"abstract":"This article aims to analyze the configurations of the Social Entrepreneurship Ecosystem (SEE) in Paraíba from the model described by Isenberg (2011) adapted by Audretsch et al. (2022). The case study had a qualitative approach of a descriptive and exploratory nature. The techniques were non-participant observation and semi-structured interviews. The units of analysis were the actors involved in the SEE of Paraíba. The SEE brings together a set of talents with transformative potential. However, the main challenges encountered are the lack of public policies and training. With this, the SEE of Paraíba proved to be an environment still in development, lacking interaction between the actors for the ecosystem strengthening of the region.","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116461642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders 基于对话会计和利益相关者参与原则的综合报告的机遇和挑战
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2023-02-28 DOI: 10.19094/contextus.2023.81294
Isabelle Bevilaqua, Fátima de Souza Freire
{"title":"Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders","authors":"Isabelle Bevilaqua, Fátima de Souza Freire","doi":"10.19094/contextus.2023.81294","DOIUrl":"https://doi.org/10.19094/contextus.2023.81294","url":null,"abstract":"The study aimed to identify the opportunities and challenges in the development of Integrated Reporting based on the principles of dialogic accounting and to analyze the elements related to engagement with stakeholders. An analogy was made between the principles of dialogic accounting and integrated reporting and a content analysis in the reports evidenced by the Banco Nacional de Desenvolvimento, referring to the years 2018 to 2020. The following opportunities were identified: engagement with stakeholders, provision of accounts and transparency and improved dialogue. And as challenges: understanding the content. Furthermore, it was understood that the bank appreciates the engagement with its stakeholders and presents non-financial information providing a scenario for the development of dialogic accounting and integrated reporting.","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126792969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Learning to be an entrepreneur: Outlining aspects of social entrepreneurial learning at the university 学习成为一名企业家:概述大学社会创业学习的各个方面
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2023-02-14 DOI: 10.19094/contextus.2023.81463
Juliano C. Oliveira, M. Cassandre
{"title":"Learning to be an entrepreneur: Outlining aspects of social entrepreneurial learning at the university","authors":"Juliano C. Oliveira, M. Cassandre","doi":"10.19094/contextus.2023.81463","DOIUrl":"https://doi.org/10.19094/contextus.2023.81463","url":null,"abstract":"This article sought to understand entrepreneurial learning and the aspects related to its occurrence based on a study carried out with university students who founded startups at a Brazilian university. Narrative research associated with the focus group technique makes up the methodological course of the investigation. The results point to five aspects that influence the occurrence of learning at the university as a socially situated phenomenon: learning and experiences, the learning context, pedagogical design, multiple identities and social interactions. Knowing that students engaged in entrepreneurship may face a number of challenges, a holistic understanding of the social learning environment by educators can help make the university a safer place for student entrepreneurship. \u0000 ","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117093948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does national corruption encourage earnings management? A comparison of countries on the European and American continents 国家腐败是否鼓励盈余管理?欧洲和美洲大陆国家的比较
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2023-01-31 DOI: 10.19094/contextus.2023.81163
Allison Manoel de Sousa, Rayane Camila da Silva Sousa, Renata Orsato, R. Colauto
{"title":"Does national corruption encourage earnings management? A comparison of countries on the European and American continents","authors":"Allison Manoel de Sousa, Rayane Camila da Silva Sousa, Renata Orsato, R. Colauto","doi":"10.19094/contextus.2023.81163","DOIUrl":"https://doi.org/10.19094/contextus.2023.81163","url":null,"abstract":"We analyzed the effect of national corruption perceived by the population on earnings management. Our sample consisted of 3,239 companies from 38 countries located in four geopolitical regions of the American and European continents between 2012-2019, analyzed using regression with panel data. We found that increasing levels of perceived corruption implies an increase in earnings management practices. Behavior that does not occur in the same way when considering the different geopolitical regions, because it occurs only in Latin American, North America and the Caribbean, but is non-existent in the other regions. We provide evidence that the perception of national corruption is a trigger for managers to change accounting choices.  \u0000 ","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115728769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Controle interno na administração pública: Estudo em uma Instituição de Ensino Superior (IES) pública federal 公共行政内部控制:在联邦公立高等教育机构学习
Contextus – Revista Contemporânea de Economia e Gestão Pub Date : 2022-12-01 DOI: 10.19094/contextus.2022.81659
Larissa Fidélis Soares, R. Pinho
{"title":"Controle interno na administração pública: Estudo em uma Instituição de Ensino Superior (IES) pública federal","authors":"Larissa Fidélis Soares, R. Pinho","doi":"10.19094/contextus.2022.81659","DOIUrl":"https://doi.org/10.19094/contextus.2022.81659","url":null,"abstract":"O estudo teve como objetivo analisar os aspectos do sistema de controles internos da Pró-Reitoria de Planejamento e Administração da Universidade Federal do Ceará (PROPLAD) na perspectiva dos componentes do modelo COSO. A pesquisa se caracteriza como descritiva, survey single entity, com abordagem qualitativa e quantitativa dos dados. A análise geral dos controles internos aponta que o sistema de controle interno (SCI) da PROPLAD é 58,33% semelhante ao COSO 2013, de acordo com os respondentes. Conclui-se que os controles internos da PROPLAD estão parcialmente em consonância com os componentes do modelo COSO 2013 e que a percepção dos respondentes se torna mais aguçada em função do exercício de cargo de direção ou função gratificada.","PeriodicalId":221191,"journal":{"name":"Contextus – Revista Contemporânea de Economia e Gestão","volume":"41 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114106730","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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