Coleção de Artigos Acadêmicos
URI permanente para esta coleçãohttps://repositorio.insper.edu.br/handle/11224/3227
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Artigo Científico Stakeholder Theory(2024) Beck, DonizeteStakeholder networks are an organizational and social phenomenon. Organizations are not alone, and managing stakeholders matters in strategic management. This encyclopedia entry aims: (1) to synthesize the theoretical thought behind the foundational publications; and (2) to introduce the main constructs, definitions, and approaches of Stakeholder Theory. In doing so, it explores the definition of stakeholder theory including; the normative, descriptive, and instrumental pillars; the convergent and divergent stakeholder theory debate; the difference between stakeholder issues and social issues; stakeholder salience (power, urgency, legitimacy, and proximity); mutual trust as instrumental value of ethical behavior; stakeholder influence strategies (withholding, usage, direct, and indirect); stakeholder value creation; and stakeholder capitalism.Artigo Científico Stakeholder Theory(2024) Beck, DonizeteStakeholder networks are an organizational and social phenomenon. Organizations are not alone, and managing stakeholders matters in strategic management. This encyclopedia entry aims: (1) to synthesize the theoretical thought behind the foundational publications; and (2) to introduce the main constructs, definitions, and approaches of Stakeholder Theory. In doing so, it explores the definition of stakeholder theory including; the normative, descriptive, and instrumental pillars; the convergent and divergent stakeholder theory debate; the difference between stakeholder issues and social issues; stakeholder salience (power, urgency, legitimacy, and proximity); mutual trust as instrumental value of ethical behavior; stakeholder influence strategies (withholding, usage, direct, and indirect); stakeholder value creation; and stakeholder capitalism.Artigo Científico Situated rationalities in response to institutional complexity: the role of management accounting practices(2024) Oliveira, Fabiano Siqueira de; Mendonça Neto, Octávio Ribeiro de; Oyadomari, Jose Carlos Tiomatsu; Wanderley, Claudio de AraújoPurpose – This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. Design/methodology/approach – A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production. Findings – The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates. Research limitations/implications – This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations. Practical implications – This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations. Originality/value – This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performanceArtigo Científico Validação de modelos de machine learning por experimentos estatísticos de campo(2024) Toaldo, Alexsandro; Vallim Filho, Arnaldo Rabello de Aguiar; Oyadomari, José Carlos Tiomatsu; Mendonça Neto, Octavio Ribeiro deObjetivo – Este artigo apresenta uma aplicação prática com o desenvolvimento de um experimento estatístico de campo em uma indústria de latas premium de alumínio nos Estados Unidos, visando validar estatisticamente resultados de modelos de machine learning (ML), previamente construídos. Metodologia: Usou-se conceitos de pesquisa intervencionista, que envolve experimentos de campo onde pesquisador e organização anfitriã atuam em conjunto buscando experimentar no sistema em estudo, e por meio da observação gerar conhecimento. Originalidade/Relevância: Sobre originalidade, não é frequente na literatura modelos de ML validados por experimento planejado de campo, seguido de análise estatística rigorosa. E a relevância da proposta se deve à sua contribuição para a literatura e pelas possibilidades de replicações do estudo em escala maior, na própria empresa ou em qualquer outra com desafios similares. Principais Resultados: Em fase anterior do estudo modelos de ML identificaram as variáveis de maior impacto em ineficiências (geração de sucata) em um processo de produção de latas de alumínio. Essas variáveis foram validadas nesta fase do estudo, através de experimento estatístico de campo, confirmando a significância estatística dos resultados do modelo de ML. Contribuições Teóricas e Práticas: A pesquisa contribui em termos práticos e científicos, pois a validação estatística de modelos de ML por experimentos planejados de campo é uma contribuição para a literatura de ciência aplicada, além de usas possibilidades práticas. Da mesma forma, apesar de amplamente utilizadas em diferentes áreas, pesquisas de cunho intervencionista ainda apresentam lacuna importante nas ciências sociais aplicadas, principalmente na gestão de processos industriais.Artigo Científico Implementing total quality management in a virtual organisation: thoughts and lessons from an interventionist approach(2024) Carneiro, Welington Norberto; Mendonça Neto, Octavio Ribeiro de; Oyadomari, Jose Carlos Tiomatsu; Dultra-de-Lima, Ronaldo GomesPurpose – This article aims to understand the challenges and key takeaways of implementing total quality management (TQM) in a virtual organisation. Design/methodology/approach – An interventionist research (IVR) methodology combined with a qualitative critical event analysis was used to evaluate the challenges and concerns faced during the company’s adoption of TQM and understand the roles of the key players involved. Findings – Standard process tools such as desktop procedures (DTP), focused teams, and service-level agreements (SLAs) were fundamental to implementing TQM in the company. These processes require the right leaders, but external agents may also be influential, acting as accelerators of change in adopting and using management practices in small companies. Indeed, the researcher acted as a problem solver, bringing innovative solutions to the firm using a hands-on iterative approach. Practical implications – This research underscores the importance of critical success factors (CSF), such as employee engagement, training, and project management tools. These factors are not just important but crucial for the success of TQM in organisations seeking to adopt the industry’s best practices. Originality/value – This study, conducted as a virtual IVR for TQM implementation, provides novel insights for practitioners and academics. It elucidates the pivotal role of some quality management tools in the journey towards TQM and the role of both internal and external critical players in the process, particularly in small virtual organisations based on innovative business models.Artigo Científico Trials of strength, paradoxes and competing networks in kaizen institutionalization(2024) Carneiro, Welington Norberto; Oyadomari, Jose Carlos Tiomatsu; Afonso, Paulo; Dultra-de-Lima, Ronaldo Gomes; Mendonça Neto, Octavio Ribeiro dePurpose – This paper seeks to understand kaizen in practice as it travels through time and space in the organisational setting. Design/methodology/approach – A qualitative case study was carried out at a multinational company using mainly interviews for the data collection that were analysed from an actor-network theory (ANT)perspective. Findings –This paper finds that the company deals with a series of paradoxes while managing the kaizen process. Efficiency and quality paradoxes are the basis for starting kaizen projects. Furthermore,intrinsic, and extrinsic motivation, emerge in these processes, and paradoxes relate to how spontaneous ideas emerge in a deliberated context of cost-saving objectives. The supply chain finance team coordinates kaizen projects with the collaboration of plant managers, promoting the paradox of autonomy and control. In addition, as kaizen mobilises and enrols the actors, some trials of strength emerge, showing actors who oppose the kaizen network and create competing networks that mutually exist in the firm. Practical implications – This study presents valuable insights for professionals to successfully implement kaizen methodologies that take advantage of developing a network for problem-solving in organizations. Originality/value – This study highlights the supply chain finance team’s role in enrolling the actors within a network built by practitioners engaged in kaizen projects. Usually, engineers, quality, or manufacturing teams lead kaizen projects, and only occasionally, accounting and financial teams participate, including multidisciplinary teams.Artigo Científico The role of primary healthcare amid the COVID-19 pandemic: Evidence from the Family Health Strategy in Brazil(2024) Teixeira, Adriano Dutra; Postali, Fernando Antonio Slaibe; Ferreira-Batista, Natalia Nunes; Diaz, Maria Dolores Montoya; Moreno-Serra, RodrigoThis paper investigates the role of primary healthcare in mitigating the consequences of the COVID-19 pandemic, focusing on the Brazilian Family Health Strategy (ESF) as a case study. ESF is Brazil’s major primary care initiative, with prior evidence indicating its effectiveness in improving various health outcomes. The COVID-19 pandemic submitted the Brazilian healthcare system to a rigorous and unprecedented stress test, whose repercussions are still under study. Using comprehensive administrative microdata from 2016 to 2022 encompassing dimensions related to mortality, healthcare service, supply of family health teams, and vaccination coverage, our empirical strategy accounts for heterogeneous effects based on program intensity and pandemic evolution of the 5570 Brazilian municipalities. Our findings reveal that municipalities with high-intensity of ESF coverage (i.e. stronger primary care) experienced 347.93 (95% CI: 289.04, 406.81) fewer COVID-19 and cardiorespiratory deaths per million inhabitants throughout the pandemic period, compared to those in low-intensity ESF areas, despite sharing similar profiles of deaths from respiratory and cardiovascular causes. Among the channels contributing to this relative performance, high-intensity ESF municipalities were found to engage in more home-based primary care visits and health promotion activities while maintaining a similar supply of community health workers. Additionally, they achieved higher vaccination coverage, and these effects were more pronounced in areas with greater ESF presence, emphasising the importance of primary care coverage. In conclusion, our findings underscore the relevance of strong primary care in mitigating the consequences of the pandemic and addressing post-pandemic health challenges.Artigo Científico Technological Adoption: The Case of PIX in Brazil(2024) Gabriel Bernardes Amboage; GUILHERME FOWLER DE AVILA MONTEIRO; ADRIANA BRUSCATO BORTOLUZZOPurpose This study investigates the primary determinants of consumers' intention to adopt PIX as a payment method in Brazil, as well as their actual usage behavior. Design/methodology/approach The study employs the Unified Theory of Acceptance and Use of Technology (UTAUT) to analyze both the intention to use and the actual period of use of PIX technology as a measure of practical usage. With this approach, researchers can determine whether people’s intention to use PIX translates into a higher rate of technology adoption and effective and sustained usage. The study collected data from 659 consumers across Brazil through a questionnaire and used structural equation analysis to analyze the data. Findings Research suggests that the intention to adopt PIX as a payment method is mainly determined by the perceived value, performance expectancy, and the habit of using mobile internet. Positive associations are also confirmed between adoption intention, the effective usage time of PIX, and the habit of using mobile internet in conjunction with PIX use. Originality/value The study’s uniqueness stems from its focus on the PIX usage, which is becoming the primary payment method in Brazil. It also measures the practical usage of the technology by examining the duration of user experience. This enables the assessment of whether the intention to use PIX effectively translates into a higher speed of technology adoption.Artigo Científico Capital structure determinants of private and public firms in an emerging economy: a panel data quantile regression analysis(2024) ADRIANA BRUSCATO BORTOLUZZO; Sanvicente, Antonio Zoratto; Bortoluzzo, Maurício MesquitaPurpose This study explores distinct capital structure patterns between private and public companies, examining the varying influence of determinants on debt choices contingent upon a firm’s existing debt position. Design/methodology/approach Employing annual data from 2012 to 2022 for 142 public firms and 660 private firms in a large emerging economy, we use quantile regression within a panel data framework to study the heterogeneous effects of debt determinants, incorporating firm and time random effects. Findings Our findings indicate that such factors as size and operating margin contribute to higher levels of debt, while investment opportunities reduce the debt level. Further analyses, when accounting for a firm’s likelihood of being publicly traded, reveal that dividend payout and operating margin significantly influence debt levels, exclusively in the presence of high debt proportions. Conversely, investment opportunities emerge as a substantial determinant in all debt scenarios. In addition, we found a strong persistence in the indebtedness of companies, and we conclude that the effect of the determinants of indebtedness is heterogeneous according to the level of debt of companies. Originality/value This research provides a comprehensive comparison between private and public firms, not only in terms of debt levels but also in key capital structure determinants, highlighting their significance within the context of varying debt levels.Artigo Científico Determinant factors of banking proftability: an application of quantile regression for panel data(2024) ADRIANA BRUSCATO BORTOLUZZO; Ciganda, Rodrigo Ricardo; Bortoluzzo, Mauricio MesquitaThis study examines the determinants of bank proftability using a quantile regression approach, ofering insights into factors afecting banks across diferent percentiles of proftability. Utilizing a comprehensive database from Orbis covering 1200 top-market institutions across 101 countries, the research uniquely employs dynamic panel quantile regression while addressing sample survival bias. Our fndings highlight that bank size and capital adequacy nega tively impact proftability, whereas market value exerts a positive infuence on higher proftability banks. Credit risk afects proftability diferently across levels of proftability, and infation rate shows signifcance only for higher proft ability banks. The study contributes to the existing literature by ofering valuable insights into the factors determining bank proftability and how they behave at diferent percentiles in the sample, suggesting the importance of bank efciency and competition in promoting economic growth