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Article
Publication date: 5 December 2022

Ricardo Miorin Gomes, Ricardo Corrêa Gomes and Erika Lisboa

This paper aims to present a situation that Brazil is coming to terms with the creation of football companies. The solution is to sell football clubs to investors that can solve…

181

Abstract

Purpose

This paper aims to present a situation that Brazil is coming to terms with the creation of football companies. The solution is to sell football clubs to investors that can solve any inherited financial crisis and provide the players the clubs need to improve the situation. As clubs are now managed by investors, board members, society and supporters have almost no information about how the clubs are being managed. The authors’ recommendation is that besides the need for a transformation in management, there is also an urgent need for professionalisation and government regulation of the process (Andon and Free, 2019).

Design/methodology/approach

The authors’ comments are based on documents, laws and newspaper news.

Findings

The results are engaging with the clubs achieving results in the short term, supporting fans returning to stadiums and the possibility of more investors becoming shareholders of football clubs.

Originality/value

This study is the first academic exercise of meditation about the process of turning Brazilian football clubs into anonymous societies.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Abstract

Details

The Brazilian Way of Doing Public Administration
Type: Book
ISBN: 978-1-80262-655-1

Article
Publication date: 13 February 2017

Mariana Galvão Lyra, Ricardo Corrêa Gomes and Miriam Magdala Pinto

Corporate social responsibility (CSR) departments are often involved with civil society organizations (CSOs) through partnerships in order to develop projects. There are valuable…

1005

Abstract

Purpose

Corporate social responsibility (CSR) departments are often involved with civil society organizations (CSOs) through partnerships in order to develop projects. There are valuable exchanges and adaptation experiences involved in the process that goes beyond a project’s expected outcomes. The purpose of this paper is to show how knowledge sharing in a company’s CSO partnership occurs and explain the main drivers and the kind of value that could emerge from both sides.

Design/methodology/approach

The authors conducted a case study and analysed it according to its contribution by depicting the main drivers to boost knowledge sharing. The authors conducted interviews and supplemented them with documents and reports.

Findings

The study revealed learning issues from corporate and CSO sides. The authors found asymmetry in management education between companies and CSO employees. This study highlights the relevance of adjusting vocabulary to promote knowledge sharing benefits in partnerships. The presence of a “third party” in the partnership successfully helped management understand the importance of adjusting vocabulary to ease the project lifecycle flow.

Originality/value

The authors demonstrate how knowledge sharing as a CSR outcome improves managerial knowledge and boosts CSOs to seek opportunities for greater cooperation. The partnering possibilities become more apparent as a CSO learns how to deal with business, understands its vocabulary, context and interests. Additionally, corporate organizational learning relies on more knowledge about how CSOs operate and more information about the local community. Knowledge sharing efforts improve an organization’s commitment to develop social projects and improve the impact and legitimacy of CSR.

Details

Journal of Management Development, vol. 36 no. 1
Type: Research Article
ISSN: 0262-1711

Keywords

Content available
Book part
Publication date: 22 February 2023

Abstract

Details

The Brazilian Way of Doing Public Administration
Type: Book
ISBN: 978-1-80262-655-1

Abstract

Details

The Brazilian Way of Doing Public Administration
Type: Book
ISBN: 978-1-80262-655-1

Article
Publication date: 27 August 2019

Patricia Guarnieri and Ricardo Corrêa Gomes

This paper aims to demonstrate how public procurement can be strategic.

2282

Abstract

Purpose

This paper aims to demonstrate how public procurement can be strategic.

Design/methodology/approach

A systematic literature review (SLR) was conducted following the protocol from Pagani, Kovaleski and Resende (2015), called Methodi Ordinatio, to select the relevant literature on this topic. The analysis of papers selected was carried out following the procedures of categorical content analysis (Bardin, 1977).

Findings

In all, 68 full papers were analyzed from Science Direct and Web of Science. The results present the main characteristics of publications analyzed and the authors propose some categories of strategic practices related to public procurement that are in turn related to: sustainability, partnerships and supplier management, information systems and technology and other issues.

Research limitations/implications

The main limitations of this paper are: the publication period considered of the articles selected is from January 2012 to March 2017; the databases Science Direct and Web of Science are selected as the sources of articles; the Methodi Ordinatio is used as the basic protocol of the SLR and, consequently, the inclusion and exclusion criteria described in the steps of the protocol are used.

Practical implications

Showing how the public procurement can be strategic, this paper highlights the benefits of best procurement practices; similarly, it highlights those practices adopted by the private sector, which can highly contribute to the creation of value in public services that are aligned with the concept of obtaining “the best value for money”.

Social implications

The incorporation of strategic practices in public procurement can result in the best expenditure of public resources and the reduction of corruption in the process of procurement.

Originality/value

This paper contributes to synthesize the knowledge on strategic procurement, a topic exploited by few people in the public organizations. It differentiates from other literature reviews already published, considering that these studies do not deal, specifically, with public procurement and, also, do not use protocols of SLR. Moreover, this paper indicates a future agenda of research, which can aid researchers and practitioners acting in this field of knowledge.

Abstract

Details

The Brazilian Way of Doing Public Administration
Type: Book
ISBN: 978-1-80262-655-1

Keywords

Abstract

Details

The Brazilian Way of Doing Public Administration
Type: Book
ISBN: 978-1-80262-655-1

Keywords

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