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This paper aims to deal with the skills for sustainable development in engineering courses. The main objective is to identify which competences should be developed in these courses to contribute to the resolution of conflicts related to sustainability, as well as the means used by universities for their development.

The research is divided into two strands: a theoretical and an empirical one. Concerning the theoretical part, the webibliomining method was adopted, to select the articles that were relevant to the theme, and 22 works were selected. Regarding the empirical study, structured questionnaires were applied to 30 specialists in the field, aiming at validating the competencies found in the literature.

In the literature, eight main competencies required to the engineering professional, related to sustainability, were found. The empirical study showed that some competences are considered more relevant than others by the interviewees.

The competencies verified in the present study and the relative relevance between them found in the empirical study can contribute to the engineering courses that wish to develop the sustainable behavior of the engineers in their professional or daily life.

The originality of the work consists in presenting to engineering students and teachers as well as professionals of the market and the government the competencies that can contribute to the formation of an engineer capable of bringing adequate solutions to the conflicts of sustainability in the twenty-first century. This paper also presents learning teaching methodologies indicated for this purpose. No other works were found with these results.

An interaction between emerging technologies (ETs) for facility management (FM) activities and stakeholder skills is necessary to promote the optimization of FM performance. Previous studies do not show strategies for the selection of ETs in FM considering the technological competencies of stakeholders. Thus, this study analyzes the interactions between ETs and FM from the perceptions of Brazilian professionals, identifying the most appropriate and effective technological solutions, based on a broad literature review.

The steps of the methodology are as follows: systematic literature review (SLR); detailing the ETs for FM; online questionnaire based on SLR findings; sample of Brazilian FM professionals; statistical treatment; and discussion.

Results indicate wireless sensor network, Internet of Thing, building information modeling and Big Data as ETs in FM with greater potential for optimization in the performance of FM activities, from survey respondents.

The scope of possible findings may have been biased, considering the small number of research participants and current transformations resulting from the COVID-19 pandemic (e.g. changes to standard operating procedures).

The results ensure greater security to facility managers in the effective implementation of ETs in FM activities.

The research explores the published studies and the consultation with Brazilian FM professionals in the selection of ETs.

This study aims to investigate the nonfinancial information related to capitals (intellectual, human, social and relationship, and natural) demanded by professional investors in their decision-making process, which can improve the usefulness of integrated reporting for this target audience.

A Systematic Literature Review in the Scopus, Web of Science and Google Scholar databases enabled the identification of information demanded by professional investors. This information was presented to experienced Brazilian investors participating in a focus group to align the theory on this topic with professional practice.

The results allow us to conclude that the focus group participants' perception is aligned with the international literature, both in the importance given to most of the nonfinancial information items identified and in the lack of interest in using integrated reporting in investment decisions. Nonetheless, the general perception of the focus group is not aligned with the literature procedures in terms of social and environmental information.

A study with a larger scope and the adoption of other approaches can contribute to broaden the understanding of the perspectives of professional investors in Brazil, as well as in other regions.

The authors provide evidence that contributes to discussions about the information to be disclosed in integrated reports. Their results are useful to legislators, regulators, report preparers and investors.

The authors investigate the information demanded by professional investors in their decision-making process aiming to fill the literature gap relating the determinants of the integrated reporting disclosure and what is demanded by this target audience as a minimum content to be reported. As an additional result they offer interesting contributions to the literature providing reflections on nonfinancial information which have become important for Brazilian investors as from the COVID-19 pandemic.

This paper aims to assess the level of compliance of the Integrated Management Reports of four Brazilian public universities with the International Integrated Reporting Framework.

The authors carried out documentary research on the management reports of four Brazilian public universities for the period 2018–2020. For the analysis, the authors developed a Disclosure Index (DI) that analyzes the content of the reports and allows them to verify the quality of these institutional documents.

The results show that two universities present low quality of their reports with a disclosure rate lower than 50%, while the other two demonstrate evolution in the quality of reporting over the years. In addition, the findings point to the need for greater conciseness in the preparation of reports and accessibility of disclosures, as well as inclusion of the impacts of organizations’ activities on society and the environment.

This research brings relevant contributions by identifying points of improvement in the dissemination of information by management reports from an Integrated Reporting approach and by identifying the need to adopt strategies that expand the understanding and knowledge of the preparers about this new approach.

The authors adapted a DI to measure the adhesion of the management reports of Brazilian universities to the Integrated Reporting approach. The results will be of interest to public organizations that seek to improve information disclosure based on an Integrated Reporting approach.

This paper aims to identify the critical success factors (CSFs) that affect the implementation of total quality management (TQM) and to investigate, from the perspective of Brazil, the latent factors for TQM implementation in the construction industry.

The methodology consists of two methods. First, a literature review was conducted to identify CSFs for TQM implementation. Then, empirical research was conducted from a survey questionnaire applied to 130 professionals who have experience in the Brazilian construction industry. SPSS version-25 was used for data analysis, using descriptive statistics, and, finally, principal component analysis for identifying the latent factors.

The study findings portray convergences regarding the practitioners' perception in the light of the 20 critical factors identified in the literature, which can serve to make construction professionals aware of the key factors to TQM implementation. In addition, two latent factors, quality practices and human factor were identified, and they can assist the leaders and decision-makers for the implementation of TQM in the construction industry of a developing country.

It fills the gap of practical studies that compare the academic and practitioners' perspectives regarding the CSFs for TQM implementation in construction industry.

The purpose of the paper is to perform a review and analyze the literature on lean accounting (LA) to develop insights into how LA research is developing, offering a critique of the research to date and underlining future research opportunities.

The research uses a structured literature review (SLR) to categorize and analyze 39 research articles from relevant journals with a publication date from 1996 to 2020 (September) and to answer three research questions.

Findings demonstrated that although LA seems to be the most suitable method for lean companies, it still lacks research in terms of the role of accountants in lean organizations as well as how its concepts are integrated with the generally accepted accounting principles (GAAP).

The paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis of the literature along with research gaps for future research.

The paper contributes to lean manufacturing literature by providing a comprehensive SLR of articles regarding LA. Also, the paper serves as a basis for developing future research agendas in management accounting practices for lean organizations.

This paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated reporting to its providers of financial capital using evidence from Brazil.

This paper is based on a systematic literature review in the Scopus, Web of Science and Google Scholar databases in the period from 2005 to 2020. Interpretive content analysis is used in 42 documents identified to explore nonfinancial drivers to demand by providers of financial capital, which are classified according to the capitals nonfinancial suggested by the integrated report (IR). Then, the results are evaluated by Brazilian professional investors in a focus group.

The members of the focus group do not consider the IR relevant to investment decision and neither the information about natural capital nor social capital. They highlighted two nonfinancial drivers of value not identified in the previous literature.

The focus group is limited by subjects’ availability and by the participants’ number. But its results represent initial discussions on the subject in the Brazilian context.

The results of this study have value, principally, to investors, target audience of IR, because it aligns your demands with the IRs content, improving its usefulness.

To the best of the authors’ knowledge, this manuscript is the first study to investigate the perception of Brazilian professional investors about the importance of the IR in investment decision-making and to identify content relevant to the financial capital provider’s investment decision, which can improve the usefulness of IR.

This study aims to evaluate the performance of the Portuguese fund managers by examining the selectivity and market timing skills of 51 Portuguese mutual funds from June 2002 to March 2012.

The authors assess empirically the performance of a sample of funds by applying the unconditional and conditional models of Treynor and Mazuy (1966) and Henriksson and Merton (1981).

The results suggest that, overall, the Portuguese mutual funds do not possess selectivity or timing skills. However, regardless of the model used, the domestic equity funds exhibit a statistically significant market timing ability. Furthermore, the domestic and North American equity funds display positive selectivity during bull markets and timing skills during bear markets. Additionally, there is some evidence that older funds are better stock pickers than younger funds.

To address some of the limitations of this study, the authors suggest for further research correcting the Treynor and Mazuy (1966) model for the convexity cost of replicating Merton’s (1981) option approach. Additionally, for further research, we suggest using a bigger sample, higher frequency data, as such data may lead to higher frequency of timing ability as proposed by Bollen and Busse (2001). To overcome some of the limitations of traditional models, future research may consider using Jiang’s (2003) nonparametric test, as it is not affected by manager’s risk aversion, or Ferson and Khang (2002) conditional performance evaluation using portfolios holdings.

The authors contribute to the current literature by extending the period of study to 10 years in comparison to previous studies; extending the sample of funds to 51; addressing, for the first time in this context, the importance of public information on funds’ performance, through the comparison of unconditional and conditional models of Treynor and Mazuy’s (1966) and Henriksson and Merton’s (1981); and, for the first time in the Portuguese context, analysing the relationship between funds’ size, age and market cycles and selectivity and market timing skills.

The purpose of this paper is to evaluate the nonlinear impact of users’ memories on their general evaluation of outpatient healthcare services by the integration of two methodologies: critical incidents technique (CIT) and penalty-reward contrast analysis (PRCA).

The authors carried out a survey with 356 respondents, users of seven outpatient clinics located in the city of Blumenau/SC, Brazil, during 2016. The participants were asked about their perceptions of positive and negative aspects of the service; and, using CIT, the answers were categorized according to the following dimensions: empathy, communication, facilities, access, promptness, medicines availability, complementary services, safety/confidentiality and service performance. Then, the authors evaluated the nonlinear impact of critical incidents on users’ general evaluation of the service using the identified incidents as input variables in a PRCA.

The findings show that users of healthcare services tend to remember emotion and health aspects positively, while technical and formal aspects tend to be more negatively than positively remembered. On the other hand, PRCA identifies that incidents of three dimensions positively influence the overall perception of the service (empathy, complementary services and privacy) and five negatively (empathy, facilities, speed, drugs/pharmacy and health performance), explaining 26.3 percent of the variation in clients’ general satisfaction.

The present paper explores the integration of two methodologies, showing how we can use open listening to healthcare service users to identify the nonlinear impact of different incidents on their general evaluation of the service. The results show that what customers remember does not necessarily influence overall customer satisfaction. The present approach allows companies to improve the process of listening to customers. There are no other papers exploring this approach, particularly in relation to healthcare services.

This study aims to measure the effects of moderation by age and income in mobile payment systems' intended use as predictors of performance expectation, effort expectation, social influence, risk and perceived costs.

This study is based on a survey that generated a sample of 1,742 Brazilian users that responded to the measurement scale. The research data were analyzed using the partial least squares structural equation model.

All proposed latent variables were significant, with income positively moderating the performance expectation and negatively moderating the perceived cost and perceived risk. In addition, age positively moderates performance expectation and negatively moderates cost perception.

The findings evolved previous literature by understanding moderating effects that make it possible for companies operating in mobile payments to generate segmented communication and engagement plans for users of different income and age brackets.