cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.7517408
title: Hedonism as a Decision Factor and Technologic Usage

description: ABSTRACT In the current selection and use of technological products, consumers prefer to adopt products which include new service packages and features. This article presents that all-in-one or integrated products are hedonic but explanation for use thereof is utilitarian. This paper analyzes factors of technological integration, hedonic and utilitarian behavior, in addition to the more traditional environmental factors of price, budget, brand, and choice. All variables presented can be considered decision factors or factors that change preference, given the inclusion of several integrations. Accordingly, we assessed smart phones with different services integrated, such as Internet, wireless, music, video, and camera functions. Our findings support our assertion that consumer preference is based on the integration of product features for both enjoyment and pleasure of use.
DOI: 10.6084/m9.figshare.7517408.v1
title: Hedonism as a Decision Factor and Technologic Usage

description: ABSTRACT In the current selection and use of technological products, consumers prefer to adopt products which include new service packages and features. This article presents that all-in-one or integrated products are hedonic but explanation for use thereof is utilitarian. This paper analyzes factors of technological integration, hedonic and utilitarian behavior, in addition to the more traditional environmental factors of price, budget, brand, and choice. All variables presented can be considered decision factors or factors that change preference, given the inclusion of several integrations. Accordingly, we assessed smart phones with different services integrated, such as Internet, wireless, music, video, and camera functions. Our findings support our assertion that consumer preference is based on the integration of product features for both enjoyment and pleasure of use.
DOI: 10.6084/m9.figshare.7511777
title: Institutional and Strategic Influences on IT Architecture Decisions: comparative case studies in Brazilian companies

description: ABSTRACT The aim of this paper is to examine the influences on IT architecture decisions by viewing it through the lens of Institutional Theory and of Strategic Choice Theory, using the comparative case studies. Institutional influence can be the result of an external action or of something internal within the organizational, whereas strategic influence is related to the voluntary behavior of managers. The case of a large-scale company, where there is extensive internal policy formalization, was compared to a midsize company with a less mature architecture level. In spite of their differences as to the use of IT architecture, similar findings appeared in both organizations concerning these two influences. Both types of influence act together: the strategic type was most mentioned during interviews, whereas the institutional type appeared in decisions related to innovation and risks.
DOI: 10.6084/m9.figshare.7511777.v1
title: Institutional and Strategic Influences on IT Architecture Decisions: comparative case studies in Brazilian companies

description: ABSTRACT The aim of this paper is to examine the influences on IT architecture decisions by viewing it through the lens of Institutional Theory and of Strategic Choice Theory, using the comparative case studies. Institutional influence can be the result of an external action or of something internal within the organizational, whereas strategic influence is related to the voluntary behavior of managers. The case of a large-scale company, where there is extensive internal policy formalization, was compared to a midsize company with a less mature architecture level. In spite of their differences as to the use of IT architecture, similar findings appeared in both organizations concerning these two influences. Both types of influence act together: the strategic type was most mentioned during interviews, whereas the institutional type appeared in decisions related to innovation and risks.
DOI: 10.6084/m9.figshare.7515800
title: Organizational Trust, Risk and Creativity

description: ABSTRACT The competitiveness has guided companies to an investment in creativity as a means of innovation. Organizational trust has a positive impact in organizations, leading to an increase in cooperation, creativity and innovation. We start with the question: can trust in leadership influence the behaviour of employees to risk more new ideas? 244 employees of different functional arear and levels of work seniority participated in this study. We detected that there is a positive relationship between trust and behaviour to provided new ideas. Employees from non-productive areas have higher levels of trust in leadership and as such take more risks in creating new ideas, than direct employees.
DOI: 10.6084/m9.figshare.7515800.v1
title: Organizational Trust, Risk and Creativity

description: ABSTRACT The competitiveness has guided companies to an investment in creativity as a means of innovation. Organizational trust has a positive impact in organizations, leading to an increase in cooperation, creativity and innovation. We start with the question: can trust in leadership influence the behaviour of employees to risk more new ideas? 244 employees of different functional arear and levels of work seniority participated in this study. We detected that there is a positive relationship between trust and behaviour to provided new ideas. Employees from non-productive areas have higher levels of trust in leadership and as such take more risks in creating new ideas, than direct employees.
DOI: 10.6084/m9.figshare.7518629
title: The Influence of the Environment on Organizational Innovation in Service Companies in Peru

description: ABSTRACT Several authors consider the environment variable to be an influential element on the innovation variable, but they do not provide further insight of the dimensions of these variables. This study, applied to a sample of service companies, includes dimensions of environment (uncertainty and complexity) and dimensions of innovation (technical and administrative), as well as organizational characteristics as a moderating variable in this relationship between environment and innovation. The results indicate that an uncertain environment promotes only technical innovation, while a complex environment promotes both administrative and technical innovation. It was also found that organizational characteristics partially moderate the relationship between the two variables.
DOI: 10.6084/m9.figshare.7518629.v1
title: The Influence of the Environment on Organizational Innovation in Service Companies in Peru

description: ABSTRACT Several authors consider the environment variable to be an influential element on the innovation variable, but they do not provide further insight of the dimensions of these variables. This study, applied to a sample of service companies, includes dimensions of environment (uncertainty and complexity) and dimensions of innovation (technical and administrative), as well as organizational characteristics as a moderating variable in this relationship between environment and innovation. The results indicate that an uncertain environment promotes only technical innovation, while a complex environment promotes both administrative and technical innovation. It was also found that organizational characteristics partially moderate the relationship between the two variables.
DOI: 10.6084/m9.figshare.7515581
title: Looking at Organizational Change Through the Construction and Reconstruction of the Underpinning Values of the Organization Through Interactions Among Stakeholders

description: ABSTRACT Objective: This paper attempts to understand how the stakeholders in an organization - which strives to achieve goals that are sometimes in conflict - construct and reconstruct (through their interactions) their beliefs (values related to organizational competition) and habits of action (practices). Design/methodology/approach: A qualitative single case study was conducted at a tax consulting firm in the service sector in Brazil, with ongoing organizational change. The firm seeks to find an even balance between fostering human and social development and financial earnings. Semi-structured and in-depth interviews were conducted with the founder, employees, customers and suppliers, in addition to non-participant observation, naturally occurring discussions, and documents. Findings: The analysis of the discursive materials showed that organizational practices reflect values formed over several years through the paradoxical tension between the world views of the founder on how the business world actually is and how it should be. The value of “coherence between what is said and what is done” permeated several reflexivity practices, when decisions were taken and the reasons underpinning them were discussed by management and employees, in pursuit of the goals initially proposed. Practical implications: This research contributes to wider-ranging reflections on the competitive world of organizations dealing with the challenges that face them, extending beyond social responsibility. It also illustrates that reflexivity may be particularly helpful in other for-profit organizations, particularly those focused on social innovation. Originality/value: This study promotes a discussion of change as a continuous process, grounded on a differentiated approach to organizational values, highlighting the emerging characteristics of organizational becoming.
DOI: 10.6084/m9.figshare.7515581.v1
title: Looking at Organizational Change Through the Construction and Reconstruction of the Underpinning Values of the Organization Through Interactions Among Stakeholders

description: ABSTRACT Objective: This paper attempts to understand how the stakeholders in an organization - which strives to achieve goals that are sometimes in conflict - construct and reconstruct (through their interactions) their beliefs (values related to organizational competition) and habits of action (practices). Design/methodology/approach: A qualitative single case study was conducted at a tax consulting firm in the service sector in Brazil, with ongoing organizational change. The firm seeks to find an even balance between fostering human and social development and financial earnings. Semi-structured and in-depth interviews were conducted with the founder, employees, customers and suppliers, in addition to non-participant observation, naturally occurring discussions, and documents. Findings: The analysis of the discursive materials showed that organizational practices reflect values formed over several years through the paradoxical tension between the world views of the founder on how the business world actually is and how it should be. The value of “coherence between what is said and what is done” permeated several reflexivity practices, when decisions were taken and the reasons underpinning them were discussed by management and employees, in pursuit of the goals initially proposed. Practical implications: This research contributes to wider-ranging reflections on the competitive world of organizations dealing with the challenges that face them, extending beyond social responsibility. It also illustrates that reflexivity may be particularly helpful in other for-profit organizations, particularly those focused on social innovation. Originality/value: This study promotes a discussion of change as a continuous process, grounded on a differentiated approach to organizational values, highlighting the emerging characteristics of organizational becoming.
DOI: 10.6084/m9.figshare.7515080
title: Mature Women’s Attitude Toward Fashion Photographs

description: ABSTRACT Objective: To investigate the influence of the cognitive age of upper-middle class mature women regarding their attitude towards photographs of articles of clothing, as a result of their identification with the model wearing them Design/methodology/approach: Experiment with a sample of 164 women, aged 55- 70 years old, living in Rio de Janeiro. The questionnaire was were based on scales found in the literature. Theoretical foundation: Cognitive age (Barak; Schiffman, 1981; Leventhal, 1997; Szmigin; Carrigan, 2000; Wray; Hodges, 2008; Amaro; Johann; Meira, 2007; Birtwistle; Tsim, 2005; Moschis, 2003; Moschis; Mathur, 2006) Mature woman and fashion (Schewe, 1988; Slongo et al., 2009; Thomas; Peters, 2009; Moschis, Lee, & Mathur, 1997; Young; Miller, 2006; Wilkes, 1992; Facenda, 2000; Holmlund; Hagman; Polsa, 2010; Szmigin; Carrigan, 2000). Mature woman and advertising (Moschis, 2003; Venkatesh et al., 2010; Nam et al., 2007; Kozar; Damhorst, 2008; Araujo, Casotti, Da Silva, & Pessôa, 2015) Findings: The identification with the model was greater when the respondent perceived her as being close to her own cognitive age (F(1, 162) =615.87, p=0.000). The attitude toward the collection was more positive when the respondent perceived the model as being closer to her own cognitive age (F (2, 162) =1074.55, p=0.000). Practical implications: The degree of the consumer’s identification is greater when the model appears to be the same cognitive age as the consumer. When the consumer believes that the model is close to her own cognitive age, her attitude toward the displayed item is more positive.
DOI: 10.6084/m9.figshare.7515080.v1
title: Mature Women’s Attitude Toward Fashion Photographs

description: ABSTRACT Objective: To investigate the influence of the cognitive age of upper-middle class mature women regarding their attitude towards photographs of articles of clothing, as a result of their identification with the model wearing them Design/methodology/approach: Experiment with a sample of 164 women, aged 55- 70 years old, living in Rio de Janeiro. The questionnaire was were based on scales found in the literature. Theoretical foundation: Cognitive age (Barak; Schiffman, 1981; Leventhal, 1997; Szmigin; Carrigan, 2000; Wray; Hodges, 2008; Amaro; Johann; Meira, 2007; Birtwistle; Tsim, 2005; Moschis, 2003; Moschis; Mathur, 2006) Mature woman and fashion (Schewe, 1988; Slongo et al., 2009; Thomas; Peters, 2009; Moschis, Lee, & Mathur, 1997; Young; Miller, 2006; Wilkes, 1992; Facenda, 2000; Holmlund; Hagman; Polsa, 2010; Szmigin; Carrigan, 2000). Mature woman and advertising (Moschis, 2003; Venkatesh et al., 2010; Nam et al., 2007; Kozar; Damhorst, 2008; Araujo, Casotti, Da Silva, & Pessôa, 2015) Findings: The identification with the model was greater when the respondent perceived her as being close to her own cognitive age (F(1, 162) =615.87, p=0.000). The attitude toward the collection was more positive when the respondent perceived the model as being closer to her own cognitive age (F (2, 162) =1074.55, p=0.000). Practical implications: The degree of the consumer’s identification is greater when the model appears to be the same cognitive age as the consumer. When the consumer believes that the model is close to her own cognitive age, her attitude toward the displayed item is more positive.
DOI: 10.6084/m9.figshare.7517642
title: Influence of customer value orientation, brand value, and business ethics level on organizational performance

description: Abstract Purpose: Customer value orientation, brand value and business ethics are critical variables to developing long-term relationships with customers and achieve sustainable sales growth over time. This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance. Design/methodology/approach: The study contributes to an explanatory model through a structural equation model (SEM) and empirical evidence of research applied to 327 executives - occupying medium and high positions in several companies in Chile - who manage their business globally. Findings: The results support the hypothesis that customer value orientation, brand value and business ethics influence organizational performance. Originality/value: This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance in a country like Chile.
DOI: 10.6084/m9.figshare.7517642.v1
title: Influence of customer value orientation, brand value, and business ethics level on organizational performance

description: Abstract Purpose: Customer value orientation, brand value and business ethics are critical variables to developing long-term relationships with customers and achieve sustainable sales growth over time. This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance. Design/methodology/approach: The study contributes to an explanatory model through a structural equation model (SEM) and empirical evidence of research applied to 327 executives - occupying medium and high positions in several companies in Chile - who manage their business globally. Findings: The results support the hypothesis that customer value orientation, brand value and business ethics influence organizational performance. Originality/value: This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance in a country like Chile.
DOI: 10.6084/m9.figshare.7518965
title: The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20)

description: Abstract Purpose: “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach: The Portuguese case allows us to study taxation and public revenues. Through European Union norms, “fair value” standards have become mandatory after 2005 for companies listed in European stock-exchanges. Nevertheless, Portuguese corporate tax law was reformulated in 2010 to strongly restrict the use of “fair value” for taxation purposes. We study the use of “fair value” in the Income Statements of the largest companies listed in the Portuguese exchange between 2005 and 2012. Findings: If Portugal had not adopted “fair value” standards, its tax revenue would have been higher. Over all analyzed years and in almost all studied companies, average “fair value” adjustments are negative. Although a statistical association between negative adjustments and the economic cycle was found, this statistical association is not very strong. Therefore, the economic cycle cannot be used as the only explanation for the use of “fair value”. Originality/value: This paper demonstrates that discussions concerning the “fair value” accounting method must not ignore its possible impacts on government taxes and public revenue.
DOI: 10.6084/m9.figshare.7518965.v1
title: The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20)

description: Abstract Purpose: “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach: The Portuguese case allows us to study taxation and public revenues. Through European Union norms, “fair value” standards have become mandatory after 2005 for companies listed in European stock-exchanges. Nevertheless, Portuguese corporate tax law was reformulated in 2010 to strongly restrict the use of “fair value” for taxation purposes. We study the use of “fair value” in the Income Statements of the largest companies listed in the Portuguese exchange between 2005 and 2012. Findings: If Portugal had not adopted “fair value” standards, its tax revenue would have been higher. Over all analyzed years and in almost all studied companies, average “fair value” adjustments are negative. Although a statistical association between negative adjustments and the economic cycle was found, this statistical association is not very strong. Therefore, the economic cycle cannot be used as the only explanation for the use of “fair value”. Originality/value: This paper demonstrates that discussions concerning the “fair value” accounting method must not ignore its possible impacts on government taxes and public revenue.
DOI: 10.6084/m9.figshare.7509503
title: Is New Ibovespa The Best Investment Option?

description: Abstract Purpose: Verify whether Ibovespa, Old or New, could be the best alternative for investors, considering investment possibilities (risky and risk free) in the Brazilian market. Should investors put the portion of money that they allocate to risky assets into New Ibovespa? Are there more efficient alternatives for investors? Design/methodology/approach: The Portfolio T was determined with the modern portfolio theory from a sample of 118 shares for 34 four-month periods. Equality of means and variance were tested by means of parametric and nonparametric tests, as appropriate. Findings: Studying New Ibovespa (calculated retroactively) in the period between January 1, 2003 and April 30, 2014, it was concluded that, (i) analyzing the entire period, (a) New Ibovespa was dominated by a portfolio obtained by applying the concepts of the modern portfolio theory (portfolio T), and (b) New Ibovespa dominated Old Ibovespa, and (ii) analyzing each of the 34 four-month periods individually, New Ibovespa was dominated by the portfolio T in 13 out of the 18 four-month periods in which there had been statistically significant dominance (72,2% of all cases). Originality/value: The paper contributes to the study of the New Ibovespa, offering 118 shares to determine the Portfolio T and for a 34 four-month period. To the best knowledge of the authors, no other paper studied the New Ibovespa. It can be concluded that, for the period analyzed, when compared to New Ibovespa, the portfolio T would have been a better investment alternative.