Revista de Administração Contemporânea

5

Authors: Francisco Giovanni David Vieira

Objective: thought-provoking essay that seeks to promote reflection and debate about faculty participation in boards examining dissertations and theses in graduate administration programs. Provocations: it is argued that the guests perform a kind of academic spectacle during the examinations rather than analyze the dissertations and theses themselves and that this is detrimental to researchers’ training. Conclusions: such training of researchers should be the center of attention, and particularities, idiosyncrasies, and vanities should not overshadow the performance of examinations. As the participation of professors in examining boards is a significant expression of teaching practice and can make an important contribution to researchers’ training, it cannot be taken for granted, nor does it need to be perpetuated as a spectacle by distinguished guests.

12

Authors: André Luis Araujo da Fonseca, Paula Castro Pires de Souza Chimenti, Maribel Carvalho Suarez

Objective: the paper introduces a framework for conducting interpretive research using deep learning algorithms that blur the boundaries between qualitative and quantitative approaches. The work evidences how research might benefit from an integrated approach that uses computational tools to overcome traditional limitations. Proposal: the increased availability and diversity of data raises the utility of algorithms as research tools for social scientists. Furthermore, tuning and using such computational artifacts may benefit from interpretive procedures. Such circumstances turn the traditional debate between quantitative and qualitative research on its head: the research strategy that likely yields the most assertiveness and rigor is the one that may require vigorous hermeneutic effort. Along these lines, neural word embeddings can be instrumental in allowing researchers to read the data closely before and after interpretation. Conclusions: to take advantage of the opportunity generated by these new algorithms, researchers may broaden their previous conceptions and adopt a participative point of view. In the coming decades, the interweaving of computational and interpretive methods has the potential to integrate rigorous social science research.

17

Authors: Gabrielle Marques Castelo Branco Biondi, Adrian Kemmer Cernev

This teaching case presents the dilemma faced by Nuveo in its quest to grow sustainably and consolidate itself in the Brazilian artificial intelligence market. When the opportunity comes to offer his image recognition technology for public safety, the startup’s founder finds himself up against ethical issues. By telling Nuveo’s story, this teaching case allows the identification of principles and recommendations for ethical development and use of AI systems, enabling discussions about ethical challenges related to digital transformation and its impacts on individuals, companies, and society. It is intended for use at undergraduate and graduate courses in business administration, public administration, and information technology and can be applied in disciplines that address digital ethics, ESG (environmental, social, and governance), and artificial intelligence.

22

Authors: Lucas Lopes Ferreira de Souza, Caio Victor, Julia Jorge Rodrigues Dumont, Lorena Medeiros Maia

Objective: to analyze the influence of emotional appeals on behavioral intention regarding organic products for personal care. Theoretical framework: this article uses the literature of emotional appeals, specifically the appeals of guilt, fear, authentic pride, and hubristic pride, to identify their effects on consumers’ behavioral intention in the context of organic personal care products. Emotional appeals of guilt, fear, authentic pride, and hubristic pride were examined. Methodology: four sequential experiments were conducted in real advertisement settings using a within-subjects and between-subjects experimental design. Data were analyzed using ANOVA. Results: the appeal of authentic pride was associated with a heightened value of joy and increased likelihood of consumer donation. The appeal of hubristic pride stimulated an effect of authentic pride. This way, the findings indicate that pride is a one-dimensional emotion in the national context of organic cosmetics consumers. Additionally, the appeal of one-dimensional pride aroused a more positive attitude and purchase intention regarding the advertised product compared to the emotions guilt, fear, and joy. Conclusion: these findings reposition the discussion on pride from a one-dimensional perspective because authentic pride stimulates joy. Further, positive appeals were more effective than negative appeals at increasing the consumers’ behavioral intention toward organic cosmetics. Contrary to the findings of previous surveys, pride was associated with more positive consumer attitudes toward the advertised product. Therefore, the use of pride appeal should be encouraged to promote consumer awareness.

6

Authors: Fabio Vizeu, Luiz Gustavo Alves de Lara

Objective: this paper was written as an essay in a proposition from Adorno, as well as a text influenced by critical and Philosophical hermeneutic. It presents a fundamental question that we have rehearsed: Who is Management research for? Provocations: we take as a basis the reflection on the discursive and social differences between the academic field and the world of meaning of management practitioners, to realize how contradictory our practices and institutionalized structures of communication become, as they do not meet the fundamental objective of science, that is, the transformation of the reality in which it focuses. Conclusions: the hermeticism of our area is not an unsolvable problem, it is enough to see that in other fields the applicability of scientific knowledge happens. Our community needs to wake up to this, before society realizes that, as it is, we are expendable.

13

Authors: Rosana Ramos Cotrim, Arnaldo L. Ryngelblum

Objective: the present research analyzes how regulatory definitions occur in a field, in which participants defend multiple logics in the public procurement of large-scale engineering works and services, with a focus on the requisition of guarantee insurance. It also discusses a take-back clause and the percentage of the contract value to be insured. Theoretical approach: this work is part of the discussion about how an institutional logic is constituted, given the competition between multiple logics in a field. Method: the research is focused on discussions relevant to the field. Data collection was carried out through a documentary survey of the analysis of speeches in Congress, as well as interviews with relevant actors in the field using a semi-structured script. Results: the conflicts between logics are resolved through combinations with elements from other field logics. They emphasize the power of actors’ coalitions to define regulatory issues. The study, thus, pointed out how the participants managed to reduce the influence of the logic defended by the insurance market, in favor of the interest of construction companies in the drafting of the project, showing that different market logics can contradict one another. Finally, elements exogenous to the logic under construction are fundamental in its formulation. Conclusions: the theoretical contribution of the study indicates that the institutional logic that becomes prevalent in a complex field is the result of the imposition of a coalition of actors combining elements from distinct logics. However, the coalitions may be different for each of the questions examined.

15

Authors: Célia Dorigan de Matos Furlanetto, Alex Sandro Quadros Weymer, Raquel Dorigan Matos

Objective: this study aims to understand how the purpose of a credit union organization focused on humanizing financial relations can be institutionalized from the stakeholder’s interpretation and action. Theoretical Framework: this purpose was analyzed based on the concepts of an integrated perspective in terms of sensemaking, construction of humanized relations, conscious capitalism, and organizing, which allowed for a contextualized and non-linear reflection on the studied phenomenon, going beyond formal and tangible parameters of the manifested expectations of the cooperative’s strategic guidelines. Methods: the research strategy is a case study for presenting the uniqueness of a specific phenomenon, using content analysis as a technique from the data triangulation of semi-structured interviews, participant observation, and document analysis. Results: as a result, it was possible to conclude that the legitimacy of the cooperative’s strategic purpose goes through an interpretative process of individuals and their different roles that, when interacting among themselves, provide a basis for actions toward incorporating the purpose with a focus on humanized relations because it is a process of social construction and retrospective re-signification of strategic parameters that delineate behaviors. Conclusions: this study provides an expanded look at a specific phenomenon (humanized financial relations) in organizations guided by particular and universal principles (credit unions) that, while competing with non-cooperative financial institutions (banks), need to balance economic and social interests, without ceasing to be competitive.

17

Authors: Camilla Soueneta Nascimento Nganga, Silvia Pereira de Castro Casa Nova, Sandra Maria Cerqueira da Silva, João Paulo Resende de Lima

Objective: this article discusses women’s experiences during their doctoral education in accounting, focusing on the work-life conflict. Theoretical framework: we adopted feminist theories to discuss the imposed social role on women through the sexual division of labor and how this social role relates to the search for balance between personal and professional life. Method: we adopted constructionism as the epistemological strand and feminist post-structuralism as a theoretical perspective. We conducted in-depth interviews to construct the research corpus. We analyzed the evidence through template analysis and ordered codes according to the research characteristics and purpose. Results: due to the fact that the academic structure replicates the sexual division of labor found in society, imposed dichotomies were found as ‘abandonment or postponement’ of personal life to the detriment of academic life, mainly by issues related to motherhood and the high demands of graduate programs. Conclusions: as a result, we conclude that female doctoral students play several social roles traditionally attributed to women. Therefore, they relegate their personal lives, deciding to postpone marriage and maternity or entering doctoral studies. Thus, considering both the personal relationships built with peers and teachers and the academic institutional environment, the academy still needs to advance to contemplate the trajectory of women so that the difficult choices do not fall on them. The paper contributes to the literature by offering insights and reflections specific to the accounting Brazilian academia.

19

Authors: Djeison Siedschlag, Jeferson Lana, Roberto Gonçalves Augusto Junior, Rosilene Marcon

Context: social media have an immense amount of information, being a space for its dissemination. Individuals, online connections, are able to filter or give visibility to certain information, to the detriment of others. The central problem lies in monitoring posts and reactions aimed at corporate actions and strategies. In addition to this monitoring, companies can make decisions based on the data collected. Objective: to develop and structure a social media management tool. Methods: to achieve the general objective, the article was developed in three main steps. The first was to suggest a free software script for capturing and initial analysis of Twitter posts. The second step was to categorize this analysis and identify resources and competencies needed by companies. Finally, actions to be taken by companies for social media management were suggested. Results: the developed script enabled the automated extraction of data, which were stored in a database for analysis and management of online interactions. The actions were proposed based on the case study developed. Conclusions: in the practical field, this study contributes to the process of extracting data from Twitter by proposing a new script for capturing data, identifying the main categories of influence of digital activists and monitoring social media through strategic actions. By demonstrating that the script is effective in extracting data, it is possible to carry out further studies and implement the social media management monitoring process.

e220256

Authors: Marcelo de Souza Bispo

The issue of how to use scientific articles to contribute to a field of knowledge and the possible types of contributions is crucial and needs further discussion. I am writing this piece with two objectives. The first one is to introduce a classification of the types of contributions (theoretical, practical, methodological, and didactic) from scientific research published in the form of scientific articles. The second is to present the articles’ format for each type of contribution, using RAC’s typology as a reference. In the final considerations, I point out that most articles rejected at desk review (even some good ones) is due to lack of adequacy to the journal’s expectations regarding contribution to the field, the format of the article, focus, and scope.

e210315

Authors: Maria Clara Figueiredo Dalla Costa Ames, Mauricio Custódio Serafim

Objective: to understand the relationship between moral virtues and phronesis from volunteers of civil society organizations that work for the protection and assistance of pregnant women, known as pro-life. Theoretical framework: the perspective of virtue ethics is presented in the neo-Aristotelian approach as a theoretical framework, according to which human conduct is understood as based on the dispositions of character, the moral virtues, as well as through practical wisdom or phronesis, with the purpose (telos) of human flourishing. Method: the research strategy consists of a qualitative multiple case study approach in Brazilian (n = 2) and Spanish (n = 2) organizations, focusing on their volunteers (n = 17 participants). The field was accessed through participant observation, semi-structured face-to-face interview, and documentary research, thematically analyzing their content with the aid of NVivo software. Results: the results suggest how they act and learn virtues throughout their experience as volunteers – prudence (phronesis), temperance, courage, and hope – to know how to approach, advise, judge, or restrain judgment and help pregnant women establish priorities and perspectives for the future (foresight). Evidence supports the relationship of the phronesis-temperance and phronesis-hope relationship to balance current priorities and future expectations. Conclusion: different contexts may reveal similar virtues in volunteer practices. The results reinforce the assumption of the unity of virtues. Evidence, limitations, and research possibilities are discussed.

e210311

Authors: João Vinícius França Carvalho, Renata Sayuri Furutani Bonetti

Objective: to evaluate the concentration in different Brazilian insurance lines of business (LOB) and analyze effects on premium revenues and profitability. There is evidence that the Brazilian insurance market holds the main characteristics of an oligopoly. Theoretical approach: it is based on Industrial Organization, a field of Economics that is dedicated to studying the market structure, importance, and arrangement of firms, in addition to impacts derived from concentration on competition. Method: regression models for panel data are used. The data are official from the Brazilian insurance market, arranged monthly between Feb./2003 and Dec./2018, totaling 82,443 observations from 135 insurers operating in 17 segments. For each segment, the main concentration indices in the literature were calculated and their effects on premiums and profits were estimated. Results: increases in concentration indices are related to reductions in insurance companies’ premiums revenues, but without a reduction in profits. However, if an insurer is among the market's largest, and is part of an economic group, the effects are nullified and the concentration can generate increases in premiums’ revenues and profits, suggesting that it exercises some market power by raising premiums, reinforcing the structure-conduct-performance hypothesis. Conclusions: the sectorial concentration is greater in life than in non-life LOB, with evidence pointing to the four largest insurance companies, with the highest collections between 2003 and 2018, holding 90% of the market share. In addition, the collection in the life LOB, is more than 80% of the average, concomitant with a drop in the total number of players.

e210286

Authors: Claudine Pereira Salgado, Vivian Sebben Adami, Jorge Renato de Souza Verschoore Filho, Cristiano Machado Costa

Objective: the literature on board interlocks has increased in recent years, focusing on understanding board composition and its relationships with other companies’ boards. Such studies usually require multiple procedures of data extraction, handling, and analysis to create and analyze social networks. However, these procedures are not standardized, and there is a lack of methodological instructions available to make this process easier for researchers. This tutorial intends to describe the logical steps taken to collect data, treat them, and map and measure the network properties to provide researchers with the sources to replicate it in their own research. We contribute to the literature in the management field by proposing an empirical methodological approach to conduct board interlocks’ research. Proposal: our tutorial describes and provides examples of data collection, directors’ data treatment, and the use of these data to map and measure network structural properties using an open-source tool — R statistical software. Conclusions: our main contribution is a tutorial detailing the steps required to map and analyze board interlocks, making this process easier, standardized, and more accessible for all researchers who wish to develop social network analysis studies.

e220065

Authors: José Henrique de Faria

Objective: the objective of this text is to question the academic production that focuses on either the descriptions about the researched subject, with reflections in which the immediate form of the object predominates, or the use of pre-existing theoretical models and conceptions, which end up directing the investigation to the presupposition contents. Provocation: ‘productivist logic’ has thrown theory away from the academic spotlight, giving more value to pragmatic objectivism and the undeniable evidence provided by empiricism. The so-called ‘scientific productivism’ is based either on the immediate determination of the object in the constitution of knowledge or on a direct result of the thought assumption about reality: in both cases, knowledge would emerge from the absence of the permanent interaction between the object and the consciousness, dialectically mediated by thought. Elaborating original theory requires from the ‘Epistemological Act’ a permanent and critical investment in the reality and in the theories available. In the absence of this investment, descriptive analyses and those that reproduce early theoretical assumptions, as if the existing theory were immediately a condition of representation of the reality, fulfill a formalistic ritual and do not reveal the multideterminations of the objects in its concrete constitution. Conclusion: it is urgent to reaffirm the place of theory as the objectively elaborated form of the representation of reality, as a requirement of the scientific condition beyond description, phenomenal mentions, notes, narratives, forms, assumptions, and ideological mysticism. The theory is not the dogmatic guarantee of definitive true knowledge, but of the in-depth, methodologically oriented elaboration of the onto-practical and epistemic condition.

7

Authors: Marcelo de Souza Bispo

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

17

Authors: Gustavo Guimarães Marchisotti, José Rodrigues Farias Filho

Context: there is a certain difficulty for students in understanding what steps need to be followed to guarantee that a chosen research problem is academically valid. There are also difficulties in executing, training, and passing on the methodological procedure. Objective: the present study aims to detail the operationalization of a method of identifying research problems, allowing the students to prove the unique and singular character of their research. Methods: it is a qualitative, interpretive, and applied research, which uses the action research method with the participatory intervention by one of the authors of this paper, in the definition and guidance on how to use a multi-method to identify a research problem. Results: the main contribution of this research is to describe, with examples for each stage, a step-by-step procedure explaining how to perform a multi-method to identify a research problem that helps students operationalize it correctly and systematically. Conclusion: following the guidelines proposed in this paper, students are able to bring up real problems from both academic and managerial perspectives, as the method will be executed properly. It also allows teachers to better train their students about how to properly use the multi-method detailed in this paper.

17

Authors: Pablo Rogers

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

18

Authors: Cristiane Benetti, Paulo Renato Soares Terra, Roberto Frota Decourt

Objective: this article replicates in Brazil a survey — previously applied in North America and Europe — to inquire CFOs about the cost of capital, capital budgeting, and capital structure. Method: we rigorously translated and validated the questionnaire before administering it over the internet. We delivered the questionnaire to 1,699 Brazilian private and public firms and received 160 responses, with a return rate of 9.4%. We analyzed the responses conditioned to firm characteristics. Results: the results of the financial policy survey in Brazil indicate that firms employ NPV and IRR as preferred investment techniques and the CAPM and its variations as the method for computing the cost of equity capital. They are also concerned with the cost of debt and transaction costs of market instruments, and they use internal funds as their main investment funding source. The conditional analysis indicates that large, listed, and regulated firms behave differently regarding financial decisions than their counterparts. Conclusion: the main takeaway from this study is that the institutional environment (markets, institutions, instruments, and the economy) is an important determinant of the practice of corporate finance.

25

Authors: Luis Henrique Rigato Vasconcellos, Mauro Sampaio, Henrique Fonseca

Context: there is little empirical evidence of the relationship between the implementation of lean techniques (such as the pull system) and their real effect on supply chain performance. Objective: the purpose of this paper is to describe the process of implementing the pull production logic in the supply chain, reporting the historical evolution of indicators, such as inventory levels and lead times over 23 months of intervention. Methods: an action research project was carried out describing chain intervention steps in 2017-2019, divided into phases as follows: planning, data collection, implementation of the action, analysis and evaluation of the results. Results: the main contribution was to demonstrate that the production shift from push to pull had a positive impact on lead time, inventory, and planning routines indicators. Inventory levels were reduced by more than 30% and lead times were down approximately 40%. In addition, sales forecast assertiveness increased. Conclusion: this paper may provide a reference for organizations that want to make similar changes in their supply chains and significantly change the planning routine of their suppliers and distributors by implementing the pull logic.