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.

Competency Management Articulation for Human Resources

In recent years the approach to competences has gained great popularity due to process and organizational reengineering need. Taking opportunity on some recent work in this area dealing challenges that human resources face to develop planning training, I intend to identify several guidelines to develop a future architecture in a practical implementation. At this article is presented the concept development of competency management.

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.

As autarquias e a educação. Centro e periferia na construção das políticas educativas (1998-2008)

RESUMO: Com o actual quadro de descentralização de atribuições e competências da administração central para as autarquias locais, na área da educação, os municípios passam a investir cada vez mais na acção educativa ao liderarem e planearem políticas educativas locais mais ou menos explícitas, e, nalguns casos, tentando superar carências que o sistema educativo apresenta. Esta pesquisa tem como problemática compreender o papel do Estado na (re)configuração das políticas de educação, quando a tendência para a mudança, de um Estado-educador para um Estado-regulador, tem por pressuposto o discurso neoliberal de que com ‗menos‘ Estado mas maior accountability se obtêm melhores resultados. Este processo origina uma redefinição no papel e funções do Estado no plano social e económico, provocando constrangimentos e conflitos de poder no que respeita ao seu controlo político, com a redistribuição de poderes entre o Estado e a comunidade, entre o central e o local. É neste contexto de mudança que a presente investigação, que se situa no âmbito da análise das políticas educativas, procura averiguar como e com que meios as autarquias locais concretizam as suas competências na área da educação. A estratégia de investigação concentra-se em uma metodologia qualitativa, com a utilização de um estudo exploratório, em três municípios da Região de Lisboa e Vale do Tejo. As actuais políticas educativas derivam da nova visão na gestão da coisa pública – res publica –, como resultado da nova concepção para o próprio Estado, e dos processos de elaboração das decisões político-educativas. Nesta perspectiva, a descentralização passa a ser um instrumento do poder local que favorece o aumento da autoridade democrática dos actores. Todavia, a governação – governance – supõe uma dinâmica de negociação, até mesmo de regulação entre o Estado, a região, o local, a escola e o mercado, feita para atender à construção do interesse geral, que já não é totalmente definido pelo Estado, mas construído em conjunto com as diversas forças políticas, económicas, educativas e sociais. O estudo permitiu evidenciar que a descentralização é posta em causa pelo Estado central, quando este ‗recentraliza‘ decisões e condiciona o poder local, com o fecho da maioria das escolas do primeiro ciclo e a verticalização dos agrupamentos escolares. Por sua vez, algumas políticas educativas como a ‗Escola a Tempo Inteiro‘ fomentam a desregulação dos vínculos laborais, forçando os municípios a aumentar os seus meios técnicos e humanos e a construírem novas infra-estruturas educativas. As políticas educativas passaram a ser concebidas segundo uma matriz híbrida, que visam a municipalização da educação – do pré-escolar e de todo o ensino básico –, por um lado; e fomentam a situação de ‗quase-mercado‘ com a privatização de sectores e o financiamento de várias instituições – que fornecem serviços na área da educação –, por outro lado. ABSTRACT: With the current framework of decentralization of functions and powers from central government to local authorities, in education, the municipalities are investing each more in educational work in leading educational policies and planning places more or less explicit and in some cases, trying to overcome shortcomings that education system. This research aims to understand the role of the state in the (re) configuration of education policies, when the tendency for the change in a State-Educator for a State-regulator, is the assumption that neo-liberal speech that with 'less' State but with more accountability we achieve better results. This process leads to a redefinition of the role and State functions in socio-economic constraints, resulting in power struggles with regard to its political control, with the redistribution of powers between the state and community, between the central and local. It is in this changing context that the present investigation, which lies in the examination of education policy addresses the question how and by what means the local, materialized their skills in education. The strategy focuses on a qualitative methodology, with the use of an exploratory study in three municipalities of Lisbon and Tagus Valley. The current education policies come from the new vision in the management of public affairs - res publica - as a result of the new design for the State itself, and the process of preparation of educational policy decisions. In this perspective, decentralization becomes an instrument of local government that favours the increase of democratic authority of the actors. However, the governance assumes a dynamic negotiation, even in regulation between the State, region, local authorities, school and market, made to suit the construction of general interest, which is not anymore fully defined by the State, but constructed together with the various political, economic, educational and social forces. The study indicates that decentralization is undermined by the central government when it ‗re-centralize‘ decisions and the local conditions, with the closure of most primary schools and with vertical groupings of schools. In turn, some educational policies such as 'Full Time School' forced the municipalities to increase their technical and human resources, to build new educational infrastructure. The educative policies began to be designed according to a hybrid matrix, which aims the decentralization of education - from pre-school and all the primary school - on one hand, and promote the situation of 'quasi-market' with privatization of sectors and the financing of several institutions - that provide services in education -, on the other hand. RÉSUMÉ: Avec le cadre actuel de décentralisation des fonctions et pouvoirs du gouvernement central aux autorités locales, dans l'éducation, les municipalités investissent de plus en plus dans le travail éducatif dans la conduite des politiques éducatives en mener et en faisant la planification des lieux plus ou moins explicites et, dans certains cas, essayer de remédier aux lacunes que présente l'éducation. Donc, nous voulons avec cette recherche comprendre le rôle de l'Etat dans la (re) configuration des politiques d'éducation, alors que la tendance au changement d‘un État-éducateur pour un État-régulateur, a comme l'hypothèse le discours néo-libéral de que avec «moins» État, mais plus d‘accountability on a des meilleurs résultats. Ce processus conduit à une redéfinition du rôle et des fonctions de l'Etat au plan social et économique, en donnant lieu à des luttes de pouvoir à l'égard de son contrôle politique, avec la redistribution des compétences entre l'État et la collectivité, entre les niveaux central et local. C‘est dans ce contexte changeant que la présente enquête, qui réside dans l‘examen de la politique de l‘éducation aborde la question de savoir comment et par quels moyens le local matérialisé leurs compétences dans l‘éducation. La stratégie est axée sur une méthodologie qualitative, avec l'utilisation d'une étude exploratoire dans trois municipalités de Lisbonne et Vallée du Tage. Les politiques actuelles d'éducation sont tirées de la nouvelle vision dans la gestion des affaires publiques - res publica – à la suite de la nouvelle conception de l'État lui-même, et le processus de préparation des décisions politique-éducatives. Dans cette perspective, la décentralisation devient un instrument de gouvernement local qui favorise l'augmentation de l'autorité démocratique des acteurs. Toutefois, la gouvernance assume une dynamique de négociation, même en matière de réglementation entre l'État, la région, le local, l'école et le marché, faite pour répondre à la construction d'intérêt général, qui n'est pas plus entièrement défini par l'Etat, mais construit en ensemble avec les divers forces politiques, économiques, éducatives et sociales. L‘étude indique que la décentralisation est minée par le gouvernement central quand il ‗re-centralise‘ les décisions et les conditions locales, avec la fermeture de la plupart des écoles du premier cycle et avec des groupements verticaux d‘écoles. À leur tour, certaines politiques éducatives telles que ‗l'école à temps plein‘ forcé les municipalités à accroître leurs ressources techniques et humaines, de construire de nouvelles infrastructures éducatives. Les politiques éducatives ont commencé à être conçues selon une matrice hybride, qui vise à la municipalisation de l'éducation - de l'école maternelle et de toute l'école basique - d'une part ; et de promouvoir la situation de «quasi-marché» avec la privatisation de secteurs et le financement de plusieurs institutions - qui offrent des services dans l'éducation -, d‘autre part.

A Feedback Learning and Mental Models Perspective on Strategic Decision Making

This study aims to be a contribution to a theoretical model that explains the effectiveness of the learning and decision-making processes by means of a feedback and mental models perspective. With appropriate mental models, managers should be able to improve their capacity to deal with dynamically complex contexts, in order to achieve long-term success. We present a set of hypotheses about the influence of feedback information and systems thinking facilitation on mental models and management performance. We explore, under controlled conditions, the role of mental models in terms of structure and behaviour. A test based on a simulation experiment with a system dynamics model was performed. Three out of the four hypotheses were confirmed. Causal diagramming positively influences mental model structure similarity, mental model structure similarity positively influences mental model behaviour similarity, and mental model behaviour similarity positively influences the quality of the decision.