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Article
Publication date: 16 July 2020

Patrícia Moura e Sá, Catarina Frade, Fernanda Jesus, Mónica Lopes, Teresa Maneca Lima and Vitor Raposo

Wicked problems require collaborative innovation approaches. Understanding the problem from the users' perspective is essential. Based on a complex and ill-defined case, the…

Abstract

Purpose

Wicked problems require collaborative innovation approaches. Understanding the problem from the users' perspective is essential. Based on a complex and ill-defined case, the purpose of the current paper is to identify some critical success factors in defining the “right problem” to be addressed.

Design/methodology/approach

An empirical research study was carried out in a low-density municipality (case study). Extensive data were collected from official databases, individual semi-structured interviews and a focus group involving citizens, local authorities, civil servants and other relevant stakeholders.

Findings

As defined by the central government, the problem to be addressed by the research team was to identify which justice services should be made available locally to a small- and low-density community. The problem was initially formulated using top-down reasoning. In-depth contact with citizens and key local players revealed that the lack of justice services was not “the issue” for that community. Mobility constraints and the shortage of economic opportunities had a considerable impact on the lack of demand for justice services. By using a bottom-up perspective, it was possible to reframe the problem to be addressed and suggest a new concept to be tested at later stages.

Social implications

The approach followed called attention to the importance of listening to citizens and local organisations with a profound knowledge of the territory to effectively identify and circumscribe a local problem in the justice field.

Originality/value

The paper highlights the limitations of traditional rational problem-solving approaches and contributes to expanding the voice-of-the-customer principle showing how it can lead to a substantially new definition of the problem to be addressed.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 28 March 2022

Luisa Fernanda Restrepo, Diego Tellez-Falla and Jesús Godoy-Bejarano

The purpose of this study is to estimate the effect of information disclosure on firm value for firms in the Integrated Latin American Market (MILA) over the period 2011–2017.

Abstract

Purpose

The purpose of this study is to estimate the effect of information disclosure on firm value for firms in the Integrated Latin American Market (MILA) over the period 2011–2017.

Design/methodology/approach

The study uses structural equation modeling (SEM), where the latent variable “Disclosure Quality” is measured using five textual analysis variables as indicators. The final sample is composed of 1,412 observations representing 198 firms from which we were able to collect annual reports and financial information required.

Findings

The authors find a positive and statistically significant effect of “Disclosure Quality” on firm value. The indirect effect of language on firm value is also captured. Text similarity, negative tone, readability and text length in corporate disclosure are negatively related to firm value while using positive tone is positively related. In the exploratory analysis, the authors have significant effects of textual measures on disclosure quality.

Originality/value

The research is original and unique as it approaches the relation between disclosure quality and market valuation of the firm using SEM for firms participating in the MILA.

Propósito

El propósito es estimar el efecto de la calidad en la revelación de información sobre el valor de la firma para empresas que hacen parte del mercado integrado Latinoamericano (MILA) durante el periodo 2011–2017.

Diseño/metodología/aproximación

El estudio utiliza un modelo de ecuaciones estructurales (SEM), donde la variable latente “Calidad de la información” es medida usando cinco variables de análisis textual como indicadores. La muestra final está conpuesta de 1,412 observaciones que representan 198 empresas para las cuales se pudo recolectar los reportes anuales y la información financiera requerida

Hallazgos

Nosotros encontramos una relación positiva y estadísticamente significativa entre la variable “Calidad de la información” y valor de la firma. El efecto indirecto del lenguaje en el valor de la firma es igualmente observado. La similaridad en el texto, el tono negativo, la legibilidad y el largo del texto en la revelación corporativa están relacionados de manera negativa con el valor de la firma mientras que el tono positivo está relacionado de manera positiva. En el análisis exploratorio, nosotros encontramos un efecto estadísticamente significativo entre las medidas de texto y la calidad de la revelación.

Originalidad

La investigación es original y única en cuanto aproxima la relación entre calidad de la revelación y desempeño de la firma usando un modelo de ecuaciones estructurales para las firmas participantes del mercado integrado Latinoamericano (MILA).

Article
Publication date: 25 February 2021

Fernanda Gobbi de Boer Garbin, Carla Schwengber ten Caten and Diego Augusto de Jesus Pacheco

Although active learning methodologies are recognized as an effective means to achieve expected educational demands, in practice, the teaching and learning processes are still…

Abstract

Purpose

Although active learning methodologies are recognized as an effective means to achieve expected educational demands, in practice, the teaching and learning processes are still widely characterized by traditional pedagogy aspects. As a result, teaching innovations in science, technology, engineering and math (STEM) education are carried out in isolation in specific disciplines, programs or departments. To addresses these challenges and to stimulate useful teaching innovations, this study aims to propose the capability maturity model to active learning (CMMAL) for assessing the maturity level of active learning methodologies in higher education institutions (HEIs).

Design/methodology/approach

The CMMAL provides inputs for planning and decision-making, identifying variables such as the current state of teaching and learning processes, project management, team development, allocation of resources and infrastructure and the choice of evaluation and assessment methods. From the relevant literature, the primary aspects that impact on active learning were identified and incorporated into the structure of the model. Next, a survey was performed with 295 STEM professors and experts validating the scope of the model proposed.

Findings

The findings demonstrated the contribution of the CMMAL mainly to (1) assess the maturity levels of active methodologies in higher education and (2) stimulate the institutionalization of active learning practices in HEIs to minimize some problems related to the dissemination of new teaching practices.

Practical implications

The primary practical and academic contribution of our study is the proposition of an artifact with a scope compatible with the need of the HEIs for the implementation of active learning methodologies. This paper presents a different perspective of current literature in active learning in STEM education, introducing a model that contributes to open the dialogue with HEIs interested in better understand and improve the performance in student-centered pedagogy.

Originality/value

The model also informs and leads to specific recommendations for HEIs seeking to enhance the performance of and alter the culture around active learning methodologies.

Details

Journal of Applied Research in Higher Education, vol. 14 no. 1
Type: Research Article
ISSN: 2050-7003

Keywords

Open Access
Article
Publication date: 17 June 2021

Cristina M. Ostermann, Leandro da Silva Nascimento, Fernanda Kalil Steinbruch and Daniela Callegaro-de-Menezes

This study aims to identify the drivers for adopting the circular economy (CE) in a born-sustainable business of the fashion sector.

6824

Abstract

Purpose

This study aims to identify the drivers for adopting the circular economy (CE) in a born-sustainable business of the fashion sector.

Design/methodology/approach

An exploratory case study was carried out with a unique and relevant case: the only Brazilian company implementing circularity practices defined through a sectoral commitment, the 2020 Circular Fashion System Commitment.

Findings

From an analysis of the literature, a theoretical scheme composed of internal and external drivers is proposed. In the case studied, there is a prevalence of internal drivers that led the company to implement the CE. Most of the internal drivers described by the literature were identified in this research, except for two: profitability and available technology. Regarding the external drivers, of the 12 listed, only laws and regulations were identified. Thus, the results suggest that internal drivers are more numerous and may be more prominent than external ones for CE adoption in the born-sustainable business.

Research limitations/implications

Due to its exploratory design and unique case study, the research does not allow generalizations, suggesting replication with a larger number of companies and carrying out quantitative research with born-sustainable companies and incumbent companies, for comparison. Considering that there is a difference between companies that decide for sustainable practices and companies that were already born sustainable, it can be questioned if the drivers for implementing CE for both companies are also different.

Originality/value

This study proposes a theoretical scheme that indicates the main internal and external drivers for companies' CE implementation. Developed from a literature review and applied in an empirical case, this scheme is comprehensive and can be adopted to analyze companies of different sizes and industries. Hence, this paper generates new perspectives for CE literature.

Details

Revista de Gestão, vol. 28 no. 3
Type: Research Article
ISSN: 1809-2276

Keywords

Book part
Publication date: 24 May 2022

Ernesto Castañeda, Daniel Jenks and Cynthia Cristobal

Purpose: To describe some of the tensions that both unaccompanied and accompanied immigrant children and youth face when reuniting with family members living abroad after years of

Abstract

Purpose: To describe some of the tensions that both unaccompanied and accompanied immigrant children and youth face when reuniting with family members living abroad after years of living apart, separated by borders and anti-immigrant policies are described.

Methods: Fifty-eight interviews with immigrant minors from El Salvador, Honduras, and Guatemala and the tensions they reported having after moving in with their biological parents or legal sponsors in the Washington, DC, metropolitan area are drawn upon.

Findings: Youth reported that getting used to cohabitation and in-person relationships with their parents or other sponsor was difficult at first, though it improved over time. Despite the biological, emotional, and financial bonds, minors had to learn how to relate to new authority figures and follow their rules. Many reported feeling lonely and missing grandmothers and other family members and friends left behind in the country of birth.

Research implications: Interviews with counselors and local authorities that interface with these families show that parenting and youth programs in the places of settlement can become effective interventions to improve relations between children and parents recently reunited, which can indeed help with scholastic achievement and socio-economic advancement.

Value: The interview extracts bring a window into intrafamily dynamics, often overlooked in discussions of the integration of immigrant children and youth into their new homes and communities.

Details

Children and Youths' Migration in a Global Landscape
Type: Book
ISBN: 978-1-80117-539-5

Keywords

Open Access
Article
Publication date: 15 February 2022

Fernanda Leão and Delfina Gomes

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

3398

Abstract

Purpose

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

Design/methodology/approach

To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.

Findings

The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.

Originality/value

By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 June 2023

Maria Salete Batista Freitag, Jéssica Borges de Carvalho, Altair Camargo Filho and Fernanda Paula Arantes

The purpose of this study is to investigate how the process of becoming an entrepreneur in the cooperation and poverty contexts takes place.

Abstract

Purpose

The purpose of this study is to investigate how the process of becoming an entrepreneur in the cooperation and poverty contexts takes place.

Design/methodology/approach

This study adopted a phenomenological approach for data collection purposes. Autoscopy, which is a methodological device of reflective nature, was herein applied to a group of interlocutors comprising seven representatives of waste pickers’ cooperatives (RC). Data analysis focused on defining the meaning of participants’ speech was conducted in compliance with Interpretative Phenomenological Analysis guidelines.

Findings

The current findings have shown that becoming a representative of cooperatives involves mobilization toward empowerment and a sense of collectively doing on behalf of community interests. Moreover, these RCs become entrepreneurs in the poverty context, as they perceive opportunities, are persistent and take risks pursuing alternatives for both the survival and improvement of theirs own living conditions, and of others.

Research limitations/implications

Adopting a reflective approach associated with an ontology of becoming could have led to deeper results if the current research was a longitudinal study, rather than a cross-sectional one.

Practical implications

Training programs provided for waste pickers should take into consideration that their learning process is mainly based on practice.

Social implications

Behaviors disclosed by participants toward fostering collective and entrepreneurial actions in the poverty context may be an inspiration for future changes.

Originality/value

The methodological option for adopting a reflective approach resulted in a contribution device that is barely applied to research in the management field; thus, the current investigation can introduce a new pathway for further research.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 10 May 2019

Fernanda Leão, Delfina Gomes and Garry D. Carnegie

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second…

Abstract

Purpose

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.

Design/methodology/approach

Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis.

Findings

The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.

Originality/value

The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 31 January 2018

Victoria Rodner and Finola Kerrigan

The purpose of this paper is to examine the role played by the visual arts in expressing and shaping the nation brand. In doing so, it establishes the centrality of visual…

1168

Abstract

Purpose

The purpose of this paper is to examine the role played by the visual arts in expressing and shaping the nation brand. In doing so, it establishes the centrality of visual discourse in nation branding; illustrating that discursive strategies can directly alter the nation brand’s perception.

Design/methodology/approach

This single case study drawing on in-depth interviews, field observation and secondary/historical material, applies mediated discourse analysis and critical discourse analysis to capture a transitional period in the cultural policies and nation branding rhetoric across a time frame of 60 years.

Findings

This study establishes the visual arts as a significant carrier of meaning, thus reflecting changes in the national discourse. This analysis illustrates that publicly supported visual arts can articulate policy aspirations and provide insight into the power of competing national discourse which co-exists, thereby shaping the internal and external nation brand.

Research limitations/implications

The study focuses on the visual arts and the context of Venezuela. Future research could expand this to look at the visual arts in other national or regional contexts.

Practical implications

The paper establishes visual art as central to expressing national identity and policy, and a tool for examination of national identity and policy. More broadly, the paper establishes public support for the (visual) arts as central to nation-branding projects providing insight for those engaged in such campaigns to prioritize arts funding.

Originality/value

The authors’ study indicates the marketing relevance of visualization of the nation through the arts and establishes the visual arts as a central tenant of the nation brand.

Details

European Journal of Marketing, vol. 52 no. 3/4
Type: Research Article
ISSN: 0309-0566

Keywords

Expert briefing
Publication date: 8 May 2019

Government-indigenous relations.

Details

DOI: 10.1108/OXAN-DB243719

ISSN: 2633-304X

Keywords

Geographic
Topical
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