BAR - Brazilian Administration Review

24

Authors: Carla Marcolin, João Luiz Becker, Fridolin Wild, Giovana Schiavi, Ariel Behr

Business Analytics leverages value from data, thus being an important tool for the decisionmaking process. However, the presence of data in different formats is a new challenge for analysis. Textual data has been drawing organizational attention as thousands of people express themselves daily in text, like the description of customer perceptions in the tourism and hospitality area. Despite the relevance of customer data in textual format to support decision making of hotel managers, its use is still modest, given the difficulty of analyzing and interpreting the large amounts of data. Our objective is to identify the main evaluation topics presented in online guest reviews and reveal changes throughout the years. We worked with 23,229 hotel reviews collected from TripAdvisor website through WebScrapping packages in R, and used a text mining approach (Latent Semantic Analysis) to analyze the data. This contributes with practical implications to hotel managers by demonstrating the applicability of text data and tools based on open-source solutions and by providing insights about the data and assisting in the decisionmaking process. This article also contributes in presenting a stepwise text analysis, including capturing, cleaning and formatting publicly available data for organizational specialists.

28

Authors: Rafael Diogo Pereira, Andressa Carolina do Nascimento Nunes, Thaís Zimovski Garcia de Oliveira

This paper aims to contribute to the historical unveiling of a certain set of dispositives and discourses that befell Brazilian textile factory working women who came to reside in the convents inaugurated in the last decades of the 19th century by a textile company located in the state of Minas Gerais, Brazil. By appropriating methodological contributions such as historical document analysis, we present a historically-situated analysis of the discourses and truth effects organized by the company that influenced the lives of these women, along with an articulation of gender issues and the dynamics of power relations. An analytical scheme following the writings of Michel Foucault is proposed, in order to discuss the statements and their truth effects in the factory worker’s lives, as well as to create an analytical lens through which the discussion of gender issues can take place. Our findings include the demonstration of how gender can be seen beyond a binary, sexist and biological vision, that is, close to a historical creation of power relations that still involves the female sexed body. Lastly, we also demonstrated how the gendered idea of a female factory worker is strongly built via discourse and performed routinely by the enforced compliance to gendered norms that constrain and constitute a female worker’s subjectivity.

22

Authors: Leticia Gomes Maia, Antonio Virgilio Bittencourt Bastos

Low attrition and high job security in public organizations make the risk low for consequences of performing poorly. Climbing the ladder of job performance, what are the steps that should be in mind? The effects of fulfillment of the psychological contract and of affective organizational commitment on job performance were examined in a longitudinal study with employees and their line managers in a Brazilian public sector agency. We tested three models of mediation, aiming to better explain variance in job performance. This research design with employees and their bosses (N = 202) relieves common method bias and demonstrates in a robust and unique way, through a study carried out over two years, the effects of the fulfillment of the psychological contract on in-role job performance as well as the role of organizational commitment in this process. We found that fulfillment of the psychological contract explained variance in job performance, while commitment did not. However, the addition of organizational commitment as a mediating variable increased the explanatory power of the psychological contract. In our metaphor, psychological contract would be a significant step on the ladder, while commitment would be the difference in how much an individual can stretch his/her arms to reach the best job performance.

25

Authors: Mariana Oreng, Richard Saito, Vinicius A. B. Silva

This study analyzes a unique dataset of 125 corporate reorganization filings in Brazil from 2006 to 2016 to understand the role of bank creditor seniority in bankruptcy outcomes of small- and medium-sized companies. We find that conflict between bank creditor classes is relevant for explaining reorganization outcomes and that it occurs when organizations are in the money. Additionally, bank seniority matters more than the bank’s debt share for explaining bankruptcy outcomes in creditor-oriented regimes. Finally, we find a concave relationship between favorable votes and the number of banks involved and between favorable votes and a company’s age.

30

Authors: Mariana Guará Rocha Coelho, João Guilherme Barbosa de Amorim, Victor Manoel Cunha de Almeida

The present study investigates the influence the organizing body’s reputation has on the image of a sports mega-event and on the mega-event sponsors’ consumer-based brand equities. The study's main theoretical references are Associative Network Theory (Collins & Loftus, 1975) and Schema Theory (Axelrod, 1973), both about the functioning of the human memory. The research was carried out during the 2014 FIFA World Cup in Rio de Janeiro. Brazilians and foreigners who attended the 2014 FIFA Fan Fest on Copacabana Beach were surveyed through a non-probabilistic sampling, and 1,973 questionnaires were collected. Data analysis was performed using Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). We verified the reliability, convergent, discriminant, and nomological validity of the constructs. In order to test the substantive hypotheses, we applied Structural Equation Modeling (SEM) using an Asymptotic Distribution-Free (ADF) technique. The empirical results suggest that FIFA’s reputation influences the image of the FIFA World Cup, but may not directly influence the sponsors’ consumer-based brand equities. We also verified that the perception of fit between the mega-event and the sponsor plays a partial mediating effect on the relationship between the image of the mega-event and the sponsor's brand equity.

20

Authors: Kety Jáuregui, Mariella Olivos

The percentage of women in Peru’s workforce overall has been growing at a steady rate, but there are still few women are seen in executive positions. This qualitative study describes the challenges in women’s professional career advancement in a country in which the cultural pattern of business is dominated by men and where specific roles have been assigned to women. In-depth interviews were conducted with 24 professionals, 11 women and 13 men. The interviews were analysed using qualitative data analysis software. The results show that family responsibilities were the main challenge for female executives’ career advancement. Moreover, family responsibilities were linked to other challenges, such as physical mobility, educational attainment, professional experience and informal networks. Family responsibilities can be considered a transcultural challenge to the career advancement of female executives. Finally, the study shows that a country’s culture is an important challenge to career advancement, as in the Peruvian context where women are still considered responsible for attending to the family and are assigned a fundamental role in raising the children.

23

Authors: Tatiana Iwai, João Vinícius de França Carvalho, Victor Marson Lalli

When providing explanations for a transgression, the offender may use verbal statements based on moral disengagement strategies to mitigate the negative consequences of a trust violation. That is, the offender may try to reframe unethical acts to appear less harmful, or displace responsibility for the wrongdoing, or distort the consequences of his or her actions in order to address the repair of a damage of a trust violation. Based on this, we examined the effects of these explanations based on different moral disengagement strategies on trust repair. The results of a scenario-based experiment show that both the moral justification and the displacement of responsibility strategies elicited higher trusting intentions compared to the distortion of consequences strategy. This effect was mediated by trusting beliefs toward the offender. These findings suggest that reframing the unethical conduct as targeting a greater good, as well as obscuring personal agency for the detrimental conduct, may be more effective to repair trust than misrepresenting the consequences of the immoral acts.

28

Authors: Sigit Wahyu Kartiko, Hilda Rossieta, Dwi Martani, Trisacti Wahyuni

This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as non-exchanged and exchanged transactions as accrual level constructors. Conducting panel data regression, we find that accrual level scores meet the requirements of the external validity test, as indicated by their positive association with the International Budget Initiative’s (IBP) fiscal transparency index. The evidence suggests that central governments should strategically implement accrual-based IPSAS. Accrual practices (implicitly or explicitly) based on IPSAS strengthen fiscal transparency when it prioritises developing accrual accounting policies substantially rather than accrual commitment and the completeness of reports.

6

Authors: Fernanda Yumi Tsujiguchi

On October 6, 2017, Prof. Roy Suddaby kindly received the interviewer in his office at Peter B. Gustavson School of Business at the University of Victoria to talk about academic life, Institutional Theory and organizational research. At the University of Victoria, Prof. Suddaby serves as the Francis G. Winspear Chair and works with PhD students in the area of organizational analysis. He is a researcher internationally renowned for his outstanding contributions to the field and significant global scholarly impact. In 2014, 2015 and 2016, he was named by Thomson Reuters as one of the World’s Most Influential Scientific Minds (Business and Economics). He is editor of the Academy of Management Review and has served as editor or guest editor for several other journals. In addition, Prof. Suddaby is a strategic research advisor at the University of Newcastle Business School and an honorary professor at the Copenhagen Business School.

22

Authors: Gabriel de Deus Ferreira, Josivania Silva Farias

Key challenges of how citizens can be motivated to participate in citizen-sourcing initiatives remain unaddressed. In this paper, we identified the influence of eight motivation variables in the number of participations in Hackathons, a citizen-sourcing initiative, in Brazil. We adapt different models from Self-Determination Theory and the Theory of Planned Behavior with recent studies of crowdsourcing and open software initiatives. To validate the survey, we conducted a confirmatory factorial analysis, using Structural Equation Modelling. Tests with 308 questionnaires confirm the reliability and validity of the survey as well as the model's overall quality. This research shows evidence that supports that recognition, learning, financial rewards and fun influence attitude towards participation in Hackathons. We present theoretical and managerial implications to scholars and public agents interested in engaging citizens in solving public problems.

32

Authors: Luana Zanetti Trindade Ferraz, Amaury José Rezende, João Paulo Resende de Lima, Emanuela Todeva

This research evaluates the perception of members regarding the value-creation actions offered by a cooperative and whether the characteristics of the member and cooperative affected this perception. A model to measure the perception of the value co-creation activities provided by the cooperative and member characteristics was created. The adopted methodology was a questionnaire and the Partial Least Square method. Value co-creation, professionalization of management, satisfaction and loyalty, and long-term time orientation of the member were measured based on the member's perception. The results demonstrate a significant association between satisfaction and loyalty and perception of value co-creation and a positive association between the long-term time horizon and the perception of value co-creation actions. In other words, perception of the benefits generated by the actions of the cooperative can be influenced by time orientation and level of satisfaction and loyalty. The main contribution is the creation of an instrument that measures the level of perception of value co-creation actions.

16

Authors: Darlin Aulia, Sylvia Veronica Siregar

The purpose of this research is to investigate the effect of financial reporting quality, debt maturity, and CEO career concerns on investment efficiency in Indonesia. This study used a sample of 680 observations from non-financial companies in Indonesia during the period from 2012 to 2015 using panel regression. The results show that financial reporting quality does not affect investment efficiency. This might be because the quality of financial reporting has no effect in the overinvestment scenario. Under this condition, financial reporting quality cannot mitigate the occurrence of overinvestment due to the high level of agency problems. However, financial reporting quality has a significantly positive effect under condition of underinvestment, which means that financial reporting quality can reduce the occurrence of underinvestment because it can be used to attract external funds so that companies can avoid underinvestment conditions. The debt maturity has a negative effect on investment efficiency. In particular, debt maturity has no effect on underinvestment, but it does have an effect on overinvestment, because by using short-term debt, the company has funds that can be used to make investments to enable overinvestment. CEO career concerns have no effect in underinvestment conditions because companies do not experience funding constraints, so the CEO career concerns do not mitigate underinvestment. Whereas in conditions of overinvestment, career concerns have a positive effect. Thus, CEO career concerns can reduce the occurrence of overinvestment.

18

Authors: Camila Cristina Rodrigues Salgado, Renan Felinto de Farias Aires

By means of a distinguished approach of credit granting, microcredit programs stand out as a socioeconomic alternative for social insertion and fighting against poverty. In this context, a factor that has gained prominence in literature is the female participation in these programs. Therefore, knowing that the literature indicates that there is a lower level of default among women, and considering that gender influence over the financing value has been disproportionate, the aim of this research was to evaluate the relationship between gender and the amounts which were granted in microcredit operations. In order to achieve this, a multiple linear regression technique was used on a sample of 4,454 microcredit clients of a bank with branches located in Paraíba, Brazil. Primary data collection was carried out together with the branch managers by consulting their system. Data were randomly chosen, and refer to the period from January to December 2016. Results show that women obtain a higher credit value than men, which is the opposite of what was found in literature.

26

Authors: Fábio de Oliveira Paula, Jorge Ferreira da Silva

This research investigated the complementarity of internal and external R&D for innovation development and the effect of innovation on the financial performance of European manufacturing firms. Using multigroup structural equation modeling, this study partially supported that internal and external R&D are complementary in firms from high-technology industries, whereas they are not in firms from low-technology industries. For the two groups of firms, both internal and external R&D separately had a positive effect on innovation performance. These results suggested that if low-tech firms, which had lower absorptive capacity than high-tech firms, want to improve their innovation performance in the long term, they should start prioritizing internal R&D to improve their absorptive capacity while achieving a short-term satisfactory innovation outcome. As absorptive capacity rises, more complex strategies balancing internal and external R&D should be adopted. Contrary to expectations, the empirical analysis indicated that innovation performance did not influence short-term financial performance for the whole sample. However, in countries more affected by the 2008 crisis (for instance, Baltic countries, Portugal and Spain), this effect was detected, indicating that innovation helped firms to recover faster.