Revista de Administração Contemporânea

6

Authors: Gustavo da Silva Motta

Editorial

12

Authors: Yara Consuelo Cintra, Jim Haslam, Fernanda Filgueiras Sauerbronn

Objective: this essay aims to gain insights into the character of research designs and methods that best reflect the post-Marxist emancipatory accounting research promoted by Gallhofer, Haslam, and related writers. Thesis: emancipatory accounting research, as promoted by Gallhofer and Haslam, is non-dogmatic, subjectivist, and critical. It is consistent with a wide range of methods, although it is especially served by forms of qualitative research concerning key areas. It also values material from wide-ranging sources. Conclusions: the authors delineate appropriate research designs and methods in this area. We explore the theoretical appreciation of emancipatory accounting and reflect on debates over the philosophy of method in the literature to gain insights. The particularities and refinements involved in appreciating dimensions of emancipatory accounting are articulated: the multi-dimensional character of accountings’ functioning and dynamics; the complex and dynamic processes and phenomena that shape the significance of accountings; the envisioning of betterment; the particular praxis-orientation. At the same time, we point to similarities with other types of critical accounting research.

13

Authors: Fábio Chaves Nobre, Maria José de Camargo Machado, Liana Holanda Nepomuceno Nobre

Objective: the present research aims to understand the role of behavioral biases present in the investment decision in entrepreneurs and managers, in the light of the behavioral finance. Theoretical approach: Considering that non-financial aspects influence the decision making of investments in real assets, the present research focuses on how individual characteristics, notably behavioral biases, can affect these investment decisions, from the perspective of Behavioral Finance. Method: a qualitative research was developed. Interviews were held with eight managers or entrepreneurs who usually make investment decisions in real assets within their organizations. Interviews were transcribed and content analysis was used to analyze the data. Results: findings suggest the presence of behavioral biases in the decision-making presented by the interviewees, specifically the optimism and overconfidence, loss aversion, self-attribution, sunk cost, endowment effect, regret, conservatism, and external agent effect. Optimism, overconfidence, and loss aversion were present in all the interviewees’ speeches. Regret and external agent effect emerged in entrepreneurs’ speech while conservatism bias emerged in the speech of managers. Conclusions: entrepreneurs and managers indistinctly presented behavioral biases; however, the triggers for those biases are diverse. When it refers to insecurity in deciding, entrepreneurs allow themselves to question their own decision-making ability, by either regret or consulting an external agent, while managers hold themselves in conservative decisions.

13

Authors: Silas Dias Mendes Costa, Mayara Andresa Pires da Silva, Kely César Martins de Paiva, Diogo Henrique Helal

This teaching case portrays the routine of Willie, Joe, and Albert, three retired elderly people who lose their pension acquired after many years of work at the Wechsler factory. The company is ending its activities in the United States and the bank of which Joe is a client will be managing its liabilities. Living a modest life, the characters will face problems arising from the new context of the post-retirement period. To solve their problems, they decide to rob a bank. The objective of the case is to discuss the aging process and the dilemmas involving the elderly in the retirement period. As far as the data source is concerned, the case is fictitious, built from the movie Going in style, directed by Zach Braff and starring Morgan Freeman (Willie), Michael Caine (Joe), and Alan Arkin (Albert). The case uses as a didactic resource the description of scenes and subsequent preparation of teaching notes, which allows teachers and undergraduate and graduate students (both lato and stricto sensu) to analyze and critically discuss the dilemmas faced by elderly people in the retirement period. The case can be applied in disciplines such as People Management, Human Resource Management, Work and Society, Diversity in Organizations, and Labor Relations.

14

Authors: Thaysa Costa do Nascimento, Flávia Pimenta Fracalanzza, Victor Manoel Cunha de Almeida

The case presents the dilemma faced in November 2018 by Mancha Orgânica, a startup from Rio de Janeiro that produces organic paints. Mancha Orgânica is guided by principles of sustainability, producing a non-toxic paint from natural elements. Despite the recognition and good commercial results, the founding partners Amon and Pedro along with P&D consultant Martina wondered how to stimulate growth without losing the purpose of a more conscious consumption, considering the productive challenges. The case of Mancha Orgânica aims to propose a discussion about purpose and the challenges faced by purpose-driven companies. The case can be used in the disciplines of Branding or Marketing of lato or stricto sensu graduate programs. With the case, students are expected to develop the necessary skills to examine and differentiate the positioning and challenges of purpose-driven companies.