RAUSP Management Journal最新文献

{"title":"Political and financial background in board interlocking and earnings management in Brazil","authors":"Cristian Baú Dal Magro, R. Klann","doi":"10.1108/rausp-10-2020-0245","DOIUrl":"https://doi.org/10.1108/rausp-10-2020-0245","url":null,"abstract":"\u0000Purpose\u0000Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with sociological board interlocking information considering the different backgrounds of their members.\u0000\u0000\u0000Design/methodology/approach\u0000The research sample gathered 1,606 observations from 2010 to 2017. For data analysis, the direct and indirect board interlocking linkages, considering the different backgrounds of board members, established the centrality indicators. Subsequently, the authors used these indicators according to each measured background in the regression models.\u0000\u0000\u0000Findings\u0000The results indicate that the political background of board interlocking members is positively related to real earnings management practices, while the financial background has a mitigating effect on such practices.\u0000\u0000\u0000Research limitations/implications\u0000The findings suggest that individual skills and interests conveyed across the corporate social network have shaped corporate governance, with distinct impacts on the quality of accounting information.\u0000\u0000\u0000Practical implications\u0000The authors conclude that both backgrounds could have implications on agency conflicts, increasing (policy) or reducing (financial) information asymmetry between the company and its various stakeholders, which indicates that the authors must consider sociological and not just economic aspects within corporate governance.\u0000\u0000\u0000Social implications\u0000The sociological background of individuals is necessary for the congruence of monitoring mechanisms, and consequently, the quality of accounting information.\u0000\u0000\u0000Originality/value\u0000This study examines the influence of the political and financial background of board interlocking members on real earnings management practices in Brazilian publicly traded companies in the International Financial Reporting Standards post-adoption period.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43950185","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}

{"title":"Guest editorial: Disruptive social marketing dystopia, disconnection and disruption","authors":"Carlos Oliveira Santos, H. Carvalho, J. Mazzon, O. Freire","doi":"10.1108/rausp-07-2021-253","DOIUrl":"https://doi.org/10.1108/rausp-07-2021-253","url":null,"abstract":"[...]this special issue of RAUSP Management Journal presents fresh and creative thinking that advances theory, research and practice in social marketing. [...]we can expect a multiplicative effect of social support when used to advance societal well-being. [...]increasing physical activity may be more of a question of exploring the myriad of practices that are already occurring – an often-overlooked issue in behavior change interventions in this field. The paper has significant practical consequences, as it illuminates a possible alternative to reduce stress and produce other beneficial outcomes, something that is valuable in the present context of disruption. [...]the use of Facebook as a virtual venue to conduct experiments opens interesting avenues for future experiments using social marketing and related disciplines as theoretical guides.","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41738183","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}

{"title":"Property rights and reputation in the dairy agro-industrial system","authors":"C. Sudre, J. P. Souza, M. D. M. Bouroullec","doi":"10.1108/RAUSP-07-2020-0145","DOIUrl":"https://doi.org/10.1108/RAUSP-07-2020-0145","url":null,"abstract":"","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46956627","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}

{"title":"Disrupting social marketing through a practice-oriented approach","authors":"F. Spotswood, G. Wiltshire, Sara Spear, Angela Makris","doi":"10.1108/RAUSP-10-2020-0231","DOIUrl":"https://doi.org/10.1108/RAUSP-10-2020-0231","url":null,"abstract":"This paper aims to explore four disruptions that practice theory makes to traditional social marketing approaches to school physical activity (PA) intervention.,The paper draws on existing literature from sustainable consumption, sociology of health and illness and the authors’ experiences working with primary schools in the UK to plan and execute social marketing approaches to PA, targeting interconnected social practices from which PA emerges or fails to emerge. The paper explores a practice-oriented theoretical framing, engaging with calls from interdisciplinary areas for PA interventions to shape the PA emerging from a school’s everyday routines, rather than promote PA participation at an individual level.,The paper argues first that a practice perspective would focus on situation research rather than audience research, with practices rather than people as the focus. Second, the purpose of practice-oriented social marketing would be to achieve transitions in practices rather than behaviour change. Third, the planning and management approach of practice-oriented social marketing would account for unintended consequences and complex interconnections between practices. Finally, an evolved evaluation approach to practice-oriented social marketing would take a longer term approach to understand how cultural transitions are emerging.,This paper contributes to an important stream of critical social marketing scholarship that seeks to advance social marketing away from its individualist routes. It sets an agenda for further research that considers the ontological and practical possibilities for practice informed approach to social marketing.","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44888357","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}

{"title":"Social marketing for museums: an introduction to social marketing for the arts and culture sector","authors":"F. Gonsales","doi":"10.1108/RAUSP-08-2020-0194","DOIUrl":"https://doi.org/10.1108/RAUSP-08-2020-0194","url":null,"abstract":"\u0000Purpose\u0000The paper aims to introduce social marketing (SM) as a tool to overcome the low cultural participation, a problem of the arts and culture sector that has worsened in the post-pandemic scenario.\u0000\u0000\u0000Design/methodology/approach\u0000The study uses a multidisciplinary literature review (SM, museum marketing, museology and cultural policy) to address the problem of museums and other cultural heritage institutions, at both the macro-level (prevailing cultural policies and antecedents, barriers and consequences to cultural participation) and micro-level (challenges faced by museums in the 21st century and marketing as a management instrument).\u0000\u0000\u0000Findings\u0000The downstream, midstream and upstream approaches can be used to design and implement SM interventions intended to address the problem of low cultural participation in museums. The three approaches should be considered holistically, with their synergetic and recursive effects.\u0000\u0000\u0000Research limitations/implications\u0000Due to its introductory and conceptual nature, the study provides a comprehensive intervention framework to be used as a platform for future theoretical and empirical research. Further investigations may expand on the specificities of each approach (down, mid and upstream) and extend the framework to other nonprofit cultural institutions beyond museums, such as libraries and archives, cultural heritage sites and theater, music and dance companies.\u0000\u0000\u0000Practical implications\u0000The paper proposes a comprehensive SM intervention framework that integrates three interdependent approaches (downstream, midstream and upstream).\u0000\u0000\u0000Originality/value\u0000The paper provides a starting point for the holistic application of SM in the arts and culture sector. It also encourages researchers, cultural policymakers and cultural heritage professionals to investigate, design and implement SM programs that better understand, expand and diversify the audience and strengthen the legitimacy and relevance of cultural actors and activities to transform them into inclusive, accessible and sustainable institutions.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42304545","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}

{"title":"Using the internet for data collection in business research","authors":"M. Ponchio, Nelson Lerner Barth, Felipe Zambaldi","doi":"10.1108/rausp-04-2021-251","DOIUrl":"https://doi.org/10.1108/rausp-04-2021-251","url":null,"abstract":"Introduction Imagine a master’s degree student facing the need to collect primary data to proceed into quantitative analysis in the business field. The tight deadline for getting the degree and the inherent difficulty in research planning and collecting data can both be frightening. Before the internet, the alternative would be a convenience non-probabilistic sampling, which is a generally easier and faster way to obtain data than probabilistic sampling. Thus, considering the internet’s use to speed up data collection and reduce costs, what are the advantages and recommendations to be accounted for by business researchers? The use of the internet to conduct surveys is attractive for business researchers due to its benefits in speed, access to respondents and the large amounts of data it can gather. The main advantages of online versus offline data collection are time-saving, cost reduction, simplified data tabulation and purification processes, flexibility and format control. However, there are issues related to respondents’ attention, sample representativeness and control, which can be amplified as most of the data collection for business research on the internet occurs through convenience sampling. Also, self-selection bias can represent severe jeopardy in online surveys. In this short essay, we draw on the problem of sample representativeness on Web-based data collection, and then we discuss it with emphasis on two common procedures to mitigate its risks and challenges:","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49016419","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}

{"title":"Editorial: The research impact in management through the UN’s sustainable development goals","authors":"Flávio Hourneaux","doi":"10.1108/rausp-04-2021-252","DOIUrl":"https://doi.org/10.1108/rausp-04-2021-252","url":null,"abstract":"[...]this series’ third and last piece dealt with problems and criticism on research impact (Sandes-Guimarães & Hourneaux Junior, 2021). [...]the discussion on defining, identifying and measuring Research impact in management has intensely increased lately. According to Macht, Chapman and Fitzgerald (2020), the number of publications about the SDGs in management journals has been multiplying since their launch the year before, which we can consider positive from this editorial’s perspective. Recently, Chapman, Cully, Kosiol, Macht, Chapman, Fitzgerald and Gertsen (2020, p. 1030) also emphasised the use of SDGs to measure what they called “real-world Research Impact”. [...]regarding universities, they are present in the discussions on education at all levels and had been turned into the criteria for evaluating higher education institutions, as proposed by the Times Higher Education (THE) ranking (THE University -IRs, 2019, 2020).","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43529560","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}

{"title":"Entrepreneurship in social: Brazilian university students toward a career with purpose","authors":"Márcia Maria Garçon, V. Nassif","doi":"10.1108/RAUSP-10-2020-0248","DOIUrl":"https://doi.org/10.1108/RAUSP-10-2020-0248","url":null,"abstract":"\u0000Purpose\u0000Social 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.\u0000\u0000\u0000Design/methodology/approach\u0000This 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.\u0000\u0000\u0000Findings\u0000The 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.\u0000\u0000\u0000Research limitations/implications\u0000This 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.\u0000\u0000\u0000Practical implications\u0000The 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.\u0000\u0000\u0000Social implications\u0000Evidence indicates that including the SE theme in entrepreneurial education programs proves to be valuable for opening purposeful career opportunities for students.\u0000\u0000\u0000Originality/value\u0000The 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.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43050215","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}

{"title":"The case for social support in social marketing","authors":"N. Baptista, H. Alves, J. Pinho","doi":"10.1108/RAUSP-08-2020-0193","DOIUrl":"https://doi.org/10.1108/RAUSP-08-2020-0193","url":null,"abstract":"\u0000Purpose\u0000This paper aims to reinforce the arguments for applying the social support concept in social marketing.\u0000\u0000\u0000Design/methodology/approach\u0000This paper aims to conceptually outline the potential positive contribution of social support for social marketing practice as a tool to induce behavior change.\u0000\u0000\u0000Findings\u0000This paper focuses on the philosophical principle of social exchange, highlights the consumer-centered perspective of social marketing, which implies the natural evaluation of the social networks of influence and support and presents social support as a mechanism to induce long-term behavior change.\u0000\u0000\u0000Research limitations/implications\u0000No empirical (qualitative or quantitative) investigations were used to test the application of the concept in practical interventions.\u0000\u0000\u0000Practical implications\u0000This paper provides significant insights for intervention developers that can be used to program and theoretically justify future social marketing interventions applying the social support concept.\u0000\u0000\u0000Social implications\u0000Empirical research concluded for a positive relation between social support and human health and well-being. Thus, increasing the use of the concept in social marketing can serve to attain these social goals.\u0000\u0000\u0000Originality/value\u0000The concept of social support has gained considerable interest in the areas of behavioral medicine and health psychology. Despite such interest, it is still not clear how it can be approached in social marketing as there is a lack of conceptual literature discussing social support from a social marketing perspective, the number of social marketing interventions operationalizing the concept is limited and, till date, no research has focused in comprehensively establishing a theoretical rationale to operationalize the concept in social marketing.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47047383","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}

{"title":"Social marketing: advancing a new planning framework to guide programmes","authors":"M. Akbar, L. Ndupu, J. French, Alison Lawson","doi":"10.1108/RAUSP-08-2020-0186","DOIUrl":"https://doi.org/10.1108/RAUSP-08-2020-0186","url":null,"abstract":"\u0000Purpose\u0000This paper aims to develop and present a new planning framework of social marketing, known as consumer research, segmentation, design of the social programme, implementation, evaluation and sustainability (CSD-IES).\u0000\u0000\u0000Design/methodology/approach\u0000The proposed framework is based on recent theoretical developments in social marketing and is informed by the key strengths of existing social marketing planning approaches.\u0000\u0000\u0000Findings\u0000The CSD-IES planning framework incorporates emerging principles of social marketing. For example, sustainability in changed behaviour, ethical considerations in designing social marketing programmes, the need for continuous research to understand the changing needs of the priority audience during the programme and the need for explicit feedback mechanisms.\u0000\u0000\u0000Research limitations/implications\u0000The CSD-IES framework is a dynamic and flexible framework that guides social marketers, other practitioners and researchers to develop, implement and evaluate effective and sustainable social marketing programmes to influence or change specific behaviours based on available resources.\u0000\u0000\u0000Originality/value\u0000This paper makes an important contribution to social marketing theory and practice by integrating elements of behaviour maintenance, consideration of ethical perspectives and continuous feedback mechanisms in developing the CSD-IES framework, bringing it in line with the global consensus definition of social marketing.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48424018","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}