Electronic government policies in Brazil: context, ICT management and outcomes

The State Reform processes combined with the emergence and use of Information and Communication Technology (ICT) originated electronic government policies and initiatives in Brazil. This paper dwells on Brazilian e-government by investigating the institutional design it assumed in the state's public sphere, and how it contributed to outcomes related to e-gov possibilities. The analyses were carried out under an interpretativist perspective by making use of Institutional Theory. From the analyses of interviews with relevant actors in the public sphere, such as state secretaries and presidents of public ICT companies, conclusions point towards low institutionalization of e-gov policies. The institutional design of Brazilian e-gov limits the use of ICT to provide integrated public services, to amplify participation and transparency, and to improve public policies management.

Key factors in working capital management in the Brazilian market

Many studies have been conducted in corporate finance regarding long-term investment and financing decisions. However, short-term asset investments play a significant role in the balance sheet of companies. Moreover, financial managers dedicate significant amounts of time and effort to the subject of working capital management, balancing current assets and liabilities. This paper provides insights regarding the key factors of working capital management by exploring the internal variables of a number of companies. This study used data from 2,976 Brazilian public companies from 2001 to 2008, and found that debt level, size and growth rate can affect the working capital management of companies.

Guerra Fria e ensino do management no Brasil: o caso da FGV-EAESP

A Guerra Fria durou do final da II Guerra Mundial até o colapso da URSS, em 1991. Trata-se de uma época importante no desenvolvimento e difusão da forma de pensar e ensinar o management. Este artigo analisa se a Guerra Fria exerceu alguma influência na importação do management para o Brasil. Para tanto, analisamos a criação da Escola de Administração de Empresas de São Paulo da Fundação Getulio Vargas, instituição piloto na importação do management para o Brasil. O artigo foca nas primeiras atas das reuniões da Congregação e do Conselho de Administração da Escola e contribui ao mostrar a influência dos EUA na criação da FGV-EAESP e como tal influência está imersa na lógica da Guerra Fria de levar o desenvolvimento às nações do Terceiro Mundo. O artigo abre possibilidades para investigar até que ponto houve uma americanização do ensino de administração no Brasil.

Is category management in small supermarkets worth the effort?

Category management (CM) is an important tool to strengthen the relationship between manufacturers and retailers. This process has been associated with large corporate retailers; however, some recent researches show that CM is open to companies of any type or size. This possibility is important in emerging markets, where neighborhood supermarkets are still representative and are often considered an alternative for manufacturers to achieve higher margins compared to big chains. In this context, the aim of this research was to analyze the results of a CM initiative in small neighborhood supermarkets from a manufacturer perspective. Data for the study comes from a food manufacturer in Brazil that implemented a CM process with 180 small retailers. A quantitative analysis was conducted in order to analyze the effect of the program on the food manufacturer' s sales and market share. Our analysis suggests an overall positive effect of the program on both, sales and market share.

Earnings management and economic crises in the brazilian capital market

The 2008 economic crisis challenged accounting, either demanding recognition and measurement criteria well adjusted to this scenario or even questioning its ability to inform appropriately entities' financial situation before the crisis occurred. So, our purpose was to verify if during economic crises listed companies in the Brazilian capital market tended to adopt earnings management (EM) practices. Our sample consisted in 3,772 firm-years observations, in 13 years - 1997 to 2009. We developed regression models considering discretionary accruals as EM proxy (dependent variable), crisis as a macroeconomic factor (dummy variable of interest), ROA, market-to-book, size, leverage, foreign direct investment (FDI) and sector as control variables. Different for previous EM studies two approaches were used in data panel regression models and multiple crises were observed simultaneously. Statistics tests revealed a significant relation between economic crisis and EM practices concerning listed companies in Brazil in both approaches used.

WHAT IS THE USE OF A SINGLE-CASE STUDY IN MANAGEMENT RESEARCH?

The purpose of this article is to present a defense of the use of single case studies in management research. The defense is necessary because this type of research has been relegated to a secondary role, or even rejected, by many researchers, who consider it unscientific. Evidence of this low status is the fact that most reputable academic journals in management publish few articles based on single-case studies. In this paper, we examine in detail the objections to the use of such cases in management research. We show the efforts made by some researchers to answer these objections and we show quality criteria for research that are alternatives to the criteria used in the so-called "scientific method." Our analysis suggests that a better understanding - by researchers with different methodological preferences - of the arguments for each particular use of the single-case study as a research method would allow a better dialogue between researchers and benefit management research as a whole.

ANTECEDENTS AND CONSEQUENCES OF HOUSEHOLD FINANCIAL MANAGEMENT IN BRAZILIAN LOWER-MIDDLE-CLASS

Through two complementary and exploratory studies – one qualitative and one quantitative – this research aims to understand the ways in which lower-middle-class families in Brazil manage their household finances. The study proposes an integrated framework that brings together various previously disconnected theoretical fragments. Based on a survey with a sample of 165 lower-middle-class female consumers of a retail company in São Paulo, we explored and tested, via a quantitative study, how antecedents such as personal characteristics affect the financial management process, as well as its consequences, either negatively as defaults or positively as savings. The model calibration and analysis were derived from a series of regression analyses. The results revealed the mediator role that financial management plays in the relationship between personal characteristics and defaults and savings. Compared to previous studies with consumers of more affluent countries, we identified peculiar findings among Brazilian lower-middle-class consumers: inadequate attention to control, weak or no focus on short- or long-range planning, widespread absence of budget surplus, and influence of critical events on episodes of default.

AN ANTI-MANAGEMENT STATEMENT IN DIALOGUE WITH CRITICAL BRAZILIAN AUTHORS

The expressions Management and Organization Studies and Management and Organization Knowledge are expressions of an Anglo-Saxon construct. The association of Organization Studies (OS) with Management (M) produces the subordination of the former to the latter. In a different direction, a critical approach elaborated in Brazilian OS provides an original body of knowledge that expresses an anti-management (A-M) attitude. As the Brazilian A-M authors point out, the distinction between North/South M is irrelevant; what is relevant is a coherent pluriversal A-M attitude. In this paper, we honor and disseminate the Brazilian original body of knowledge on OS and introduce an OS agenda that is liberated from M.

L'APPORT DE LA SOCIOLOGIE PRAGMATIQUE FRANÇAISE AUX ÉTUDES CRITIQUES EN MANAGEMENT

La sociologie pragmatique française (SP), inspirée des travaux de Luc Boltanski et Laurent Thévenot, est de plus en plus utilisée par les études organisationnelles en management. Pourtant, la dimension critique de cette approche n'a pas encore été intégrée au profit de la connaissance en management et organisations (MOK). Dans cet article, nous explicitons l'apport que cette sociologie peut représenter pour les études critiques en management (CMS). En tant que science de la science des acteurs, nous suggérons que la SP est fertile pour développer une approche de performativité critique. En particulier, nous démontrons que l'approche permet de mettre en lumière les nouvelles formes de domination plus complexes s'exerçant dans les organisations contemporaines. En utilisant des études empiriques d'organisations mobilisant la SP, nous montrons comment les concepts de compromis et d'épreuve développés par cette approche présentent un outillage permettant de renouveler la critique des organisations au profit de la MOK.

PRATICANTES DA ESTRATÉGIA E AS BASES PRAXEOLÓGICAS DA INDÚSTRIA DO MANAGEMENT

RESUMO No presente artigo, tentou-se ir além das explicações tradicionais sobre as modas gerenciais que configuram a indústria do management. Para tanto, foi adotada uma perspectiva praxeológica ao examinar as bases de sustentação dessa indústria. Os dados foram coletados durante um período de sete meses via observação, pesquisa documental e entrevistas em uma organização do emergente setor dos sites de vendas de cupons de desconto. A análise do processo de construção social dos praticantes da estratégia em diferentes domínios hierárquicos revelou que a dinâmica ordinária no interior das organizações que dá sustentação à indústria do management ocorre por meio da articulação entre práxis centrais e periféricas da estratégia, discurso, trajetória social, e uma estratificação de três categorias de papéis organizacionais.

Transparency of the municipal public management: a study from the homepages of the large Brazilian municipalities

This study attempts to check the transparency level of information in public administration published in the homepages of 96 municipalities included among the 100 most populous in Brazil and what characteristics and socioeconomic indicators of the municipalities can contribute to explain the level of transparency observed. The level of transparency in public administration was established from a research model called Transparency Index Municipal Public Management (ITGP-M) constructed based on international codes of good governance and transparency, the Brazilian legislation and the experiences of previous studies of similar nature conducted in Brazil and abroad. The empirical evidence point to low levels of transparency, incompatible with the level of socioeconomic development of municipalities. Moreover, we can conclude that, overall, there is an association between the socioeconomic conditions of the municipalities and the levels of transparency in the disclosure of information about public administration observed in sites of large municipalities as in this study.