Revista de Administração Contemporânea最新文献

Compreendendo a Conspicuidade na Divulgação das Experiências nas Redes Sociais: O Efeito do Materialismo 了解在社交网络上传播经验的显著性：物质主义的影响

Revista de Administração Contemporânea Pub Date : 2023-09-15 DOI: 10.1590/1982-7849rac2023220323.por

M. Floriano, Andressa Hennig Silva

{"title":"Compreendendo a Conspicuidade na Divulgação das Experiências nas Redes Sociais: O Efeito do Materialismo","authors":"M. Floriano, Andressa Hennig Silva","doi":"10.1590/1982-7849rac2023220323.por","DOIUrl":"https://doi.org/10.1590/1982-7849rac2023220323.por","url":null,"abstract":"Objective: to develop and test a model that explains the motivations for the behavior of disclosing the consumption of experiences on social media, considering the effect of materialism. Theoretical approach: the reasons given by the literature for the use of social media and materialism are adopted to understand the increasingly popular behavior of disclosing experiential consumption. Method: the study is based on a sequential mixed methods approach. First, a qualitative study was carried out with social media users. Subsequently, conceptual models were tested by PLS-SEM. Results: the conspicuous consumption online refers to the final construct of the explanatory model of the behavior of disclosing the experiential consumption in social media. The dissemination of experiences is used to build a positive identity and for the creation interpersonal relationships. From the conceptual models analyzed, it is admitted that materialism can play different roles in the explanatory model of the behavior of disclosing the consumption of experiences in social media. Conclusions: when verifying the conspicuity in consumption and exposition of experiences, it is assumed that consumers are focusing more on symbolic meanings than on satisfying psychological needs when adhering to experiential consumption.","PeriodicalId":429649,"journal":{"name":"Revista de Administração Contemporânea","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339600","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

Standard Jones and Modified Jones: An Earnings Management Tutorial 标准琼斯和修正琼斯:盈余管理教程

Revista de Administração Contemporânea Pub Date : 2021-10-04 DOI: 10.1590/1982-7849rac2022200305.en

C. M. Costa, José Mauro Madeiros Velôso Soares

{"title":"Standard Jones and Modified Jones: An Earnings Management Tutorial","authors":"C. M. Costa, José Mauro Madeiros Velôso Soares","doi":"10.1590/1982-7849rac2022200305.en","DOIUrl":"https://doi.org/10.1590/1982-7849rac2022200305.en","url":null,"abstract":"ABSTRACT Context: measurement of earnings management usually requires multi-step models for computation. After examining the literature through bibliometrics studies, literature review, and research databases, we found that the Standard Jones model and its subsequent modifications are those that have more prominent use. Much of this research is potentially interesting for business theories related to earnings quality and accounting manipulation; however, it is difficult to be understood by junior researchers and practitioners, because they are not clearly described in the literature or the steps may be easy to confuse. Objective: in this tutorial, we present several key concepts about earnings management and explain, step by step, how to measure it. Method: our tutorial considers measurement using the following models: Standard Jones, Modified Jones, Modified Jones with return on assets (ROA), and Modified Jones using Cash Flows and Accruals Reversals. Conclusions: our main contribution with this tutorial is to provide a step-by-step guide for future studies, so that they can be more comparable with each other when using measurement methods of earnings management.","PeriodicalId":429649,"journal":{"name":"Revista de Administração Contemporânea","volume":"59 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115697338","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: 2

Drivers for Teleconsultation Acceptance in Brazil: Patients’ Perspective during the COVID-19 Pandemic 巴西远程会诊接受度的驱动因素:COVID-19大流行期间患者的视角

Revista de Administração Contemporânea Pub Date : 2021-10-04 DOI: 10.1590/1982-7849rac2022210063.en

M. Peixoto, J. B. Ferreira, L. Oliveira

{"title":"Drivers for Teleconsultation Acceptance in Brazil: Patients’ Perspective during the COVID-19 Pandemic","authors":"M. Peixoto, J. B. Ferreira, L. Oliveira","doi":"10.1590/1982-7849rac2022210063.en","DOIUrl":"https://doi.org/10.1590/1982-7849rac2022210063.en","url":null,"abstract":"ABSTRACT Context: teleconsultation can be a strategic technological tool for patients to access quality healthcare while dealing with resource challenges within health industry. It can be particularly relevant during and after the COVID-19 pandemic, when the social distancing world had to scramble for new technological solutions to offer quality healthcare services with reduced personal contact. Objective: our research proposes an integrative technology acceptance model to evaluate the drivers of teleconsultation adoption by patients, aligning constructs from the technology acceptance model with other drivers, such as technology readiness, trust, and self-efficacy. Methods: analyses included descriptive statistics and structural equations modeling based on survey’s data from a sample of 415 consumers. Results: results indicate significant relationships between the assessed constructs, with particular relevance on the effects of perceived usefulness, anteceded by trust and technology readiness, on attitude and intention to use teleconsultation. Conclusion: our findings provide helpful insights for health organizations and regulators associated with the diffusion of teleconsultation. The study findings also indicate that the challenging COVID-19 pandemic context may be affecting patients’ intention to adopt teleconsultation.","PeriodicalId":429649,"journal":{"name":"Revista de Administração Contemporânea","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123260569","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: 2

Uncertainty of Claims Provisions from the Analysis of Financial Statements 从财务报表分析看索赔准备的不确定性

Revista de Administração Contemporânea Pub Date : 2021-08-11 DOI: 10.17632/X38RGRXRV5.2

R. Cazzari, Guilherme R. Fernandes Moreira

{"title":"Uncertainty of Claims Provisions from the Analysis of Financial Statements","authors":"R. Cazzari, Guilherme R. Fernandes Moreira","doi":"10.17632/X38RGRXRV5.2","DOIUrl":"https://doi.org/10.17632/X38RGRXRV5.2","url":null,"abstract":"ABSTRACT Objective: considering the current level of transparency in the financial statements of Brazilian insurers, this study sought to assess whether it was possible to estimate the sufficiency of the claims reserves estimated by it. As they are liabilities with an uncertain term or amount, the estimates of these reserves may be underestimated (compromising the insurers) or overestimated (burdening the shareholders), which justifies the research question. Methods: after analyzing the financial statements of 31 insurance companies in Brazil, it was noted that the criteria for disclosing claims development varied substantially. Thus, five insurers were selected that adopted similar procedures and allowed the application of the bootstrapping model to estimate the sufficiency level of the provisions. Results: the application of the model revealed that there are indications that insurers can make use of earnings management through the estimations of the claims reserves, spreading the burden of claims insufficiency risk differently between policyholders and shareholders. Conclusion: there are differences in the relative amount of claims recognized by the insurers, showing a possible earnings management practice being applied through the claims measurement.","PeriodicalId":429649,"journal":{"name":"Revista de Administração Contemporânea","volume":"40 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120850304","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

Financial Democratization in Pandemic Times 大流行时期的金融民主化

Revista de Administração Contemporânea Pub Date : 2021-05-28 DOI: 10.1590/1982-7849RAC2021210084.EN

José Vicente, Valdir Martins

{"title":"Financial Democratization in Pandemic Times","authors":"José Vicente, Valdir Martins","doi":"10.1590/1982-7849RAC2021210084.EN","DOIUrl":"https://doi.org/10.1590/1982-7849RAC2021210084.EN","url":null,"abstract":"The Zumbi dos Palmares University (Unipalmares), founded in 2002 by academics, liberal professionals, intellectuals, and personalities from several areas of knowledge, is a non-profit community higher education institution, whose mission is to train and include qualified professionals, committed to ethic values, human dignity, and racial-ethnic diversity. It also aims to include and strengthen the presence of young black people in the academic world, in the labor market, and in the general society, as well as to research, promote, disseminate, and refine public and private affirmative actions and the culture of peace, tolerance, and peaceful conflict resolution. We are an institution that strives for the highest aspect of universal democratization, which is education access and everything surrounding it. We seek to fill a gap in Brazilian society by exerting education as the only tool that truly leads to full freedom. We train not only the professional but also, and above all, the protagonist citizen responsible for his path. This same individual will be capable to make life decisions most consistently and rationally, without the tutelage of state, family, and influencers of all sorts. The freedom conquered by education prepares human beings for the world’s complexities, develops their potentialities, and makes them complete and elevated.","PeriodicalId":429649,"journal":{"name":"Revista de Administração Contemporânea","volume":"388 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133056210","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

Response Surface Analysis: A Tutorial for Examining Linear and Curvilinear Effects 响应面分析:检验线性和曲线效应的教程

Revista de Administração Contemporânea Pub Date : 2021-05-28 DOI: 10.1590/1982-7849RAC2021200293.EN

Antonio Carlos Rodrigues

引用次数: 1

Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing 信任对审计判断决策中时间压力与复杂性的影响

Revista de Administração Contemporânea Pub Date : 2021-04-26 DOI: 10.1590/1982-7849rac2021200037.en

C. Santos, P. Cunha

{"title":"Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing","authors":"C. Santos, P. Cunha","doi":"10.1590/1982-7849rac2021200037.en","DOIUrl":"https://doi.org/10.1590/1982-7849rac2021200037.en","url":null,"abstract":"ABSTRACT Objective: the study aimed to assess the moderating effect of confidence in the joint influence of time pressure and complexity in judgment and decision-making (JDM) in auditing. The behavioral decision theory (BDT) was used from the perspective of the anchoring heuristic. Methods: as a method, the 2x2x2 experiment was used with a final sample of 126 independent auditors. For analysis, the t-test and multiple linear regressions were used. Results: the findings allow us to infer that factors such as trust, time pressure, and complexity, individually and jointly, influence JDM. The study showed that trust moderates the joint influence of time pressure and complexity on JDM. Time pressure and task complexity negatively influence JDM, but when including trust as a moderating factor, the effect of time pressure and complexity is mitigated, reducing the auditor’s difficulties and uncertainties in JDM. Conclusion: the study contributes to BDT, moving academic research toward understanding the interrelationships between personal, environmental, and task factors. It also contributes by presenting evidence that there is a need for considering and observing the effects generated by the factors altogether, in order to contribute to improving the quality of the audit.","PeriodicalId":429649,"journal":{"name":"Revista de Administração Contemporânea","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128882813","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: 2

Boundary-Crossing Strategies: Managing Macro Policies in a Federal Government 跨界策略:管理联邦政府的宏观政策

Revista de Administração Contemporânea Pub Date : 2021-04-26 DOI: 10.1590/1982-7849rac2021200012.en

P. Cavalcante, G. Lotta

{"title":"Boundary-Crossing Strategies: Managing Macro Policies in a Federal Government","authors":"P. Cavalcante, G. Lotta","doi":"10.1590/1982-7849rac2021200012.en","DOIUrl":"https://doi.org/10.1590/1982-7849rac2021200012.en","url":null,"abstract":"ABSTRACT Objectives: this paper aims to analyze boundary-crossing strategies, henceforth BCS, a complex and relatively new coordination trend in public administration. To do so, we investigated how three prioritized coordination policies from different sectors were designed and implemented in Brazil. Methods: following a literature review on BCS, the paper employs content analysis of the programs’ legislation and government white papers. To understand how the programs actually functioned, we interviewed key government stakeholders. Results: they suggest that two macro policies incorporated most of the boundary-crossing features in their formal design and, more importantly, implementation processes. However, the degree to which these characteristics are present varies according to the research focus or the interviewee’s position. Conclusions: main findings of BCS strategy are that policy effectiveness and continuity depend on the consensus of different stakeholders about policy goals; the empowerment of leaders; adoption of new coordination instruments; and continuing policy prioritization. Finally, by exploring the adaptation of an international trend to the Brazilian public administration context, the paper shows crucial insights for innovation in terms of policy coordination and implementation.","PeriodicalId":429649,"journal":{"name":"Revista de Administração Contemporânea","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132261149","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: 2

Effectiveness by Design: Overcoming Orientation and Transaction Related Barriers in Research-Industry Linkages 设计的有效性:克服研究与产业联系中的导向与交易相关障碍

Revista de Administração Contemporânea Pub Date : 2021-04-26 DOI: 10.1590/1982-7849rac2021190346.en

S. Salles-Filho, Adriana Bin, Kleinsy Bonilla, F. Colugnati

{"title":"Effectiveness by Design: Overcoming Orientation and Transaction Related Barriers in Research-Industry Linkages","authors":"S. Salles-Filho, Adriana Bin, Kleinsy Bonilla, F. Colugnati","doi":"10.1590/1982-7849rac2021190346.en","DOIUrl":"https://doi.org/10.1590/1982-7849rac2021190346.en","url":null,"abstract":"ABSTRACT Context: dynamic and productive linkages between research organizations (ROs) and industry are actively spurred in advanced nations. Conversely, Latin American countries face significant challenges in fostering research-industry interactions. Solid models of research-industry cooperation are of particular interest to emerging economies such as Brazil. Objective: this article aims at presenting a comprehensive study of the Brazilian Agency for Industrial Research and Innovation - Embrapii, an entity focused on addressing barriers to cooperation between research ROs and companies. Methods: data from 63 projects supported by Embrapii involving three ROs and 44 companies was collected employing four sources of primary data: two web questionnaires, interviews and technical visits. The scope of the study is based on Embrapii’s initial phase carried out during 2012-2016. Results: findings revealed that specificities of the model allow the emergence of conditions for effective research-industry cooperation. Conclusion: The Embrapii’s model contributed to overcoming both orientation-related and transaction-related barriers, resulting in positive outcomes. Expected technological results such as new products, processes, and methodologies, were achieved in the majority of projects.","PeriodicalId":429649,"journal":{"name":"Revista de Administração Contemporânea","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127409561","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

Going the Extra Mile: Impact of Individuals’ Behavior on Information Technology Governance 多走一步:个人行为对信息技术治理的影响

Revista de Administração Contemporânea Pub Date : 2021-04-26 DOI: 10.1590/1982-7849rac2021190237.en

G. Wiedenhöft, E. Luciano

{"title":"Going the Extra Mile: Impact of Individuals’ Behavior on Information Technology Governance","authors":"G. Wiedenhöft, E. Luciano","doi":"10.1590/1982-7849rac2021190237.en","DOIUrl":"https://doi.org/10.1590/1982-7849rac2021190237.en","url":null,"abstract":"ABSTRACT Objective: this work emphasizes the information technology governance (ITG) behavioral expression and aims to identify whether individual behavior contributes to the increase of the perceived maturity of the ITG mechanisms. The organizational citizenship behavior (OCB) concept was the base to develop a model of relations between individual behavior and ITG maturity. Methods: we carried out a survey with 243 IT personnel of the executive branch of a Brazilian state government. We used partial least squares as data analysis technique. Results: the findings show the existence of a positive and significant relationship between the variable spirit of initiative and the perceived maturity of the ITG mechanisms. Conclusions: the impact of ITG changes in individuals’ behavior needs to be considered, which reinforces that ITG is a critical resource for implementing public policies and executing governmental strategies. In order to raise the IT governance maturity, managers should foster the spirit of initiative in their teams, acting on their antecedents such as feelings of control, complexity, self-efficacy, and responsibility for changes. Consequently, individuals can make a deliberate decision, constantly evaluating the likely outcomes of their behaviors in favor of the adoption of ITG mechanisms.","PeriodicalId":429649,"journal":{"name":"Revista de Administração Contemporânea","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121073828","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: 1