Revista de Administração Contemporânea

12

Authors: Erika Mirian Nogas, Angela Cristiane Santos Póvoa, Wesley Pech

Objective: we analyzed decision-making under stress by manipulating salivary cortisol levels. Theoretical background: literature dedicated to the relationship between stress and decision-making is still inconclusive. Studies have found that when dealing with stressful decisions, people will respond with a greater propensity for opportunistic behavior. However, stress might also decrease the potential for deception when the decision requires strategic/analytical responses. Method: we implemented a laboratory experiment using the ultimatum game with asymmetric information, in which only the first mover was fully informed about the size of the endowment. Our experiment compared the decisions of subjects who received a stress stimulus from an adapted Trier social stress test for groups (TSST-G) protocol with a control group. Results: we found that under stress, proposers transferred more to responders. In contrast, non-stressed players were more likely to take advantage of information asymmetry by choosing lower strategic offers, which is consistent with the so-called ‘hide behind a small cake’ effect. Regression analysis also indicated that larger offers are not necessarily associated with increased prosocial motives since stressed proposers became more confident about the responder’s ability to guess the true endowment, which decreased their incentive to take advantage of the aforementioned effect. Conclusions: one possible effect of stress could be an increase in risk perception, decreasing the ability to make strategic decisions. The stressful condition might have rendered our participants less capable of realizing the ‘hide behind a small cake’ potential of the game, leading them to make more conservative offers when compared to the control group.

15

Authors: Eliana Pires Conde, Bruno Felix, Nadia Cardoso Moreira

Objective: the aim of this paper was to understand how self-employed workers, more specifically app workers, co-construct their identities at work. Theoretical framework: social identity theory. Method: we used the grounded theory method, through 40 interviews conducted with Brazilian independent app workers. Results: our model presents the following propositions: (1) there is an association between identity management and structured environment, not necessarily formal environment; (2) when there is a collectivity, a feeling of belonging through the more stable relationships between groups and individuals, there is an easier construction of the self; (3) the insertion of the worker in the groups provide a reduction of anxiety for the identity construction and increase motivation and security; (4) it is of the initiative of the app workers themselves the creation of the groups that converge to a personalized belonging – group identity and a precarious belonging – individual identity. Conclusions: the collective constructed by independent application workers comes from an integration whose initiative comes from the workers themselves, at first with a productive purpose, but consequently being a source of facilitators for the construction of an identity.

15

Authors: Everton Luiz Candido Luiz, Gustavo Abib, Varlei Gomes de Oliveira

Objective: the option to enter into a contract for goods and services has been used by the public sector since ancient times, and to improve the productivity of these contracts, the actors involved have resorted to different forms of incentives. In Brazil, the only form of incentive formally admitted is a sanction, but empirical evidence suggests that some types of breaches of contracts have been overcome through negotiation. We intended to identify which factors influence management’s (in)tolerance regarding misconduct in the execution of government contracts/purchases. Methods: this was based on multiple case studies, the authors’ reflexivity, and abductive logic for the analysis of interviews with experts in the area, analysis of publications in official journals, internet information, and internal documents in 14 government institutions. Results: we present a list of factors that are (in)tolerable by the administration in managing contracts/purchases and their underlying reasons. As a theoretical contribution, this study expands the existing public administration literature by including, innovatively, tolerance theory and misconduct and relating them to administrative contract management. Conclusions: having as foremost concern to improve the productivity of administrative contracts, this study clarifies that tolerating can be legitimate and offers measures that can be taken to inhibit the occurrence of misconduct in government procurement and contracting, based on the recommendations of the servants involved in the management of administrative contracts. Still, a research agenda makes proposals for analysis of new factors and explanations eventually not captured in this study.

18

Authors: Fernanda Filgueiras Sauerbronn, João Paulo Resende de Lima, Alexandre Faria

Objective: to reflexively understand how management and accounting decolonial academics in the Global South perceive and respond to the decolonizing curriculum agenda created in the Atlantic North within the hyper-contra-revolutionary context of the COVID-19 pandemic. Theoretical approach: we embrace a decolonizing-recolonizing perspective that challenges reaffirms theory/practice and North/South binarisms that we internalize. Method: we embrace action research based on self-criticism and reflexivity to address the experiences of privileged decolonial scholars. Results: our findings reveal important aspects related to decolonizing-recolonizing dynamics that are occurring in bodies, contexts, and academic spaces. Conclusions: our study reveals that decolonizing the management and accounting curriculum in the South is permeated by difficulties for theoretical delinking, which trigger tensions about the constitution of personal/collective being, the mobilization of intellectual/practical activism, the creation of forms of engagement internal/ external to the academy, transcending the competitive/solidaristic academic action model; the construction of knowledge in extractivist/non-extractivist forms; and the materialization of pluriversal knowledge in academic/nonacademic products. We hope to encourage everyday decolonizing-recolonizing management and accounting education that goes beyond the North/South binarism and curricular reforms led by the counter-revolutionary neoliberal university and its Eurocentric business schools.