cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.20025625
title: Control systems and interorganizational identification in technology parks cooperation

description: ABSTRACT The aim of this study was to analyze the influence of the design of management control systems (MCSs) on interorganizational cooperation and the moderating role of companies’ identification with their technology park. The conditions that promote the emergence of interorganizational cooperation are indicated in the literature as an important research gap, as well as the little evidence about how MCS design influences cooperation, especially in relationships based on innovation. MCSs in interorganizational partnerships have been shown to be relevant for the coordination and maintenance of the relationship, and this study reveals that MCSs promotes cooperative behaviors among the companies associated with the technology parks. The interorganizational identification of the companies with their park was moderately present, thus prompting the inclusion of social and relational aspects in interorganizational studies, which remain scarcely explored in the literature. The MCSs of the parks are focused on stimulating the companies’ cooperation, which is one purpose of this partnership. By not confirming the moderating effect of identification, it was verified that this construct drives cooperation in a way that is dissociated from the MCSs. A survey was conducted in organizations associated with Porto Digital and with the São José dos Campos Technology Park, and it had the participation of 187 managers. To analyze the data the partial least squares structural equation modeling technique was applied and the differences between the two parks were further analyzed. The MCSs design and interorganizational identification act as antecedents of the companies’ cooperation with their technology park. On the other hand, the direct and positive effect of the MCS design on cooperation is not moderated by how much these companies identify with the interorganizational relationship established. The paper contributes by identifying ways of fostering cooperation, one of the purposes of interorganizational agreements, as well as by providing evidence in a context that is scarcely addressed in the literature.
DOI: 10.6084/m9.figshare.20025626
title: Effects of informal controls and psychological empowerment on job satisfaction

description: ABSTRACT The aim of this article was to investigate the effects of informal controls on psychological empowerment and job satisfaction. Despite previous studies having analyzed the role of certain management control systems in individual results, such as psychological empowerment and job satisfaction, the evidence on informal controls within this context is inconclusive. Credit union systems play a considerable role in economic growth, regional development, and employability. We therefore explore the perception of directors and managers of business units of one of the biggest cooperative systems regarding the informal controls used. Considering that job satisfaction has a series of implications for organizations (for example in employee loyalty and job performance), it is important to understand its determinants. The literature points to the growing concern among contemporary organizations about informal controls. Various studies focus on understanding the role of these controls and their respective effects on organizational and individual behaviors. From the individual perspective, there is a need to analyze the indirect effects of management controls on individual aspects by means of psychological variables. Thus, this study provides new evidence on informal controls in organizations by exploring the intervening role of psychological empowerment and the (beneficial) effects on job satisfaction. In addition, the study provides a methodological contribution to the national research on management control by adding an analysis based on mixed methods. A survey was applied to directors and managers of business units of one of the biggest credit union systems in Brazil. The data were analyzed using a mixed methods approach: partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis. Informal controls are directly and indirectly associated (via empowerment) with job satisfaction. Moreover, the findings indicate more than one solution for high job satisfaction.
DOI: 10.6084/m9.figshare.20025626.v1
title: Effects of informal controls and psychological empowerment on job satisfaction

description: ABSTRACT The aim of this article was to investigate the effects of informal controls on psychological empowerment and job satisfaction. Despite previous studies having analyzed the role of certain management control systems in individual results, such as psychological empowerment and job satisfaction, the evidence on informal controls within this context is inconclusive. Credit union systems play a considerable role in economic growth, regional development, and employability. We therefore explore the perception of directors and managers of business units of one of the biggest cooperative systems regarding the informal controls used. Considering that job satisfaction has a series of implications for organizations (for example in employee loyalty and job performance), it is important to understand its determinants. The literature points to the growing concern among contemporary organizations about informal controls. Various studies focus on understanding the role of these controls and their respective effects on organizational and individual behaviors. From the individual perspective, there is a need to analyze the indirect effects of management controls on individual aspects by means of psychological variables. Thus, this study provides new evidence on informal controls in organizations by exploring the intervening role of psychological empowerment and the (beneficial) effects on job satisfaction. In addition, the study provides a methodological contribution to the national research on management control by adding an analysis based on mixed methods. A survey was applied to directors and managers of business units of one of the biggest credit union systems in Brazil. The data were analyzed using a mixed methods approach: partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis. Informal controls are directly and indirectly associated (via empowerment) with job satisfaction. Moreover, the findings indicate more than one solution for high job satisfaction.
DOI: 10.6084/m9.figshare.20025628
title: The embeddedness of digital infrastructures for data collection by the Courts of Accounts

description: ABSTRACT This study aimed to identify the trajectories for data collection automation in various Courts of Accounts (Tribunais de Contas), the standard features of the systems that have emerged, and the impacts on fiscal and accounting oversight in Brazil. Data collection automation is part of the digital transformation in the field of auditing; however, the literature on public sector auditing in Brazil, on digital transformation, or digital infrastructure, does not analyze how this transformation occurs and how the infrastructures are stabilized and shape the field of auditing. Data collection automation has unexpected implications for the content of public sector audits and the financial management of the public sector auditees. Identifying the trajectories for digital tools of data collection automation enables a discussion on whether currently adopted solutions vary and the effects on the standardization of government audits. The automation of data collection by the Court of Accounts, particularly its scope and frequency, affects how the audited public organizations prioritize the adoption and maintenance of accounting, budgeting, and financial planning policies and processes. The digital infrastructures that emerge from these digital tools shape the entire field of auditing, they become embedded, and they increase the cost of future changes, perpetuating the heterogeneity in the auditing and financial management of governments in the Brazilian federation. The article presents a longitudinal case study (1994 to 2020), with narratives built based on questionnaires and interviews with auditors from 26 Courts of Accounts. The automation of budgetary and accounting data collection by Courts of Accounts has changed the logic of the field of government auditing in Brazil. The digital infrastructures that emerge by connecting Courts and the audited public organizations under their jurisdictions have embedded concepts, definitions, and implicit expectations in a remote auditing logic.
DOI: 10.6084/m9.figshare.20025628.v1
title: The embeddedness of digital infrastructures for data collection by the Courts of Accounts

description: ABSTRACT This study aimed to identify the trajectories for data collection automation in various Courts of Accounts (Tribunais de Contas), the standard features of the systems that have emerged, and the impacts on fiscal and accounting oversight in Brazil. Data collection automation is part of the digital transformation in the field of auditing; however, the literature on public sector auditing in Brazil, on digital transformation, or digital infrastructure, does not analyze how this transformation occurs and how the infrastructures are stabilized and shape the field of auditing. Data collection automation has unexpected implications for the content of public sector audits and the financial management of the public sector auditees. Identifying the trajectories for digital tools of data collection automation enables a discussion on whether currently adopted solutions vary and the effects on the standardization of government audits. The automation of data collection by the Court of Accounts, particularly its scope and frequency, affects how the audited public organizations prioritize the adoption and maintenance of accounting, budgeting, and financial planning policies and processes. The digital infrastructures that emerge from these digital tools shape the entire field of auditing, they become embedded, and they increase the cost of future changes, perpetuating the heterogeneity in the auditing and financial management of governments in the Brazilian federation. The article presents a longitudinal case study (1994 to 2020), with narratives built based on questionnaires and interviews with auditors from 26 Courts of Accounts. The automation of budgetary and accounting data collection by Courts of Accounts has changed the logic of the field of government auditing in Brazil. The digital infrastructures that emerge by connecting Courts and the audited public organizations under their jurisdictions have embedded concepts, definitions, and implicit expectations in a remote auditing logic.
DOI: 10.6084/m9.figshare.20025629
title: Gaps in engagement in and use of Integrated Reporting in Brazil

description: ABSTRACT The aim of this research was to identify the gaps in engagement and use among the social actors involved with Integrated Reporting (IR) in Brazil: the companies and professionals responsible for promoting it, the organizations that implement it, and the companies and professionals that use it. In Brazil, private organizations may engage in and use IR via the mechanism of mimetic or normative institutional isomorphism, while public ones do so via the coercive mechanism. In addition to this situation, studies have shown that organizations are still adapting to IR framework 1.0 and that there is a need to discuss improvements relating to its guiding principles, as well as the factors that can contribute to facilitating its adoption by organizations. Besides showing a number of gaps to be mitigated in order to facilitate engagement in and use of IR, the findings indicate that the social actors approach could include a change of organizational culture and not only the principles and methodological elements of IR. This study presents reflections and elements so that the social actors involved with IR can implement actions to accelerate engagement in and use of this initiative in Brazil; that is, which contribute to changing the mental model of managers in relation to the process of value creation, preservation, and erosion over time. This is a qualitative, interpretative, and exploratory study, as it covers a recently addressed topic, both in the international and in the national literature. The data were collected from interviews, documents, and observations of participants and non-participants and interpreted using the template analysis technique. The findings revealed five gaps in engagement and use among the social actors to be overcome in order for this initiative to be more effective: an absence of integrated thinking in organizations; exclusion of IR from corporate governance; an absence of standardization of methodologies for measuring impacts and disclosing risks; a lack of knowledge of the range of IR matters; and controversy between the regulation and self-regulation of IR. Therefore, the study contributes with an empirical investigation that discusses the situation regarding the implementation of IR in Brazil with the protagonists of this initiative. It also presents a conceptual model based on the antecedents and consequences of IR that can be used to develop a measurement scale to be used in countries in a similar situation to that of Brazil.
DOI: 10.6084/m9.figshare.20025629.v1
title: Gaps in engagement in and use of Integrated Reporting in Brazil

description: ABSTRACT The aim of this research was to identify the gaps in engagement and use among the social actors involved with Integrated Reporting (IR) in Brazil: the companies and professionals responsible for promoting it, the organizations that implement it, and the companies and professionals that use it. In Brazil, private organizations may engage in and use IR via the mechanism of mimetic or normative institutional isomorphism, while public ones do so via the coercive mechanism. In addition to this situation, studies have shown that organizations are still adapting to IR framework 1.0 and that there is a need to discuss improvements relating to its guiding principles, as well as the factors that can contribute to facilitating its adoption by organizations. Besides showing a number of gaps to be mitigated in order to facilitate engagement in and use of IR, the findings indicate that the social actors approach could include a change of organizational culture and not only the principles and methodological elements of IR. This study presents reflections and elements so that the social actors involved with IR can implement actions to accelerate engagement in and use of this initiative in Brazil; that is, which contribute to changing the mental model of managers in relation to the process of value creation, preservation, and erosion over time. This is a qualitative, interpretative, and exploratory study, as it covers a recently addressed topic, both in the international and in the national literature. The data were collected from interviews, documents, and observations of participants and non-participants and interpreted using the template analysis technique. The findings revealed five gaps in engagement and use among the social actors to be overcome in order for this initiative to be more effective: an absence of integrated thinking in organizations; exclusion of IR from corporate governance; an absence of standardization of methodologies for measuring impacts and disclosing risks; a lack of knowledge of the range of IR matters; and controversy between the regulation and self-regulation of IR. Therefore, the study contributes with an empirical investigation that discusses the situation regarding the implementation of IR in Brazil with the protagonists of this initiative. It also presents a conceptual model based on the antecedents and consequences of IR that can be used to develop a measurement scale to be used in countries in a similar situation to that of Brazil.
DOI: 10.6084/m9.figshare.20025631
title: Influence of the alignment of operators’ preferences on the use of managerial information,

description: ABSTRACT This article aimed to evaluate the influence of the alignment of operators’ preferences for aggregating or disaggregating on the use of managerial information. Although studies indicate that accounting information has the potential to support the decision-making process, they also point to its limited use. However, those studies have basically investigated aspects such as information received versus demanded, timeliness, and legal and corporate aspects. There remains the question of whether divergences in preferences regarding the way information is presented, between those who elaborate and those who use it, could also be an explanatory factor. Thus, this study sought to investigate, under the lens of Mental Accounting Theory (MAT), whether there are differences in operators’ preferences that help to explain the low use of accounting information to support the decision-making process. The relevance of this article lies in better understanding the reasons for the low use of accounting information to support the decision-making process, despite its contributive potential, seeking organizational continuity and prosperity. As an impact on the area, this article helps preparers to understand and contemplate users’ demands and preferences, resulting in greater use of information. The aim is for informed decisions to be taken without the influence of opportunisms, randomness, or the bias of whoever prepares the information. A quasi-experiment was operationalized with 1,074 students, 550 of accounting courses (preparers) and 524 of management courses (users) at four (public and private) universities in the south of Brazil. The study involves empirical, quantitative, descriptive, and applied research. For the data analysis, descriptive statistics, logistic regressions, and homogeneity analysis by means of alternating least squares (HOMALS) were used. In most of the scenarios, the operators (preparers and users) presented a preference for disaggregating the information, independently of whether they follow the assumptions of MAT or not. It was observed that the search for informational volume for more assertive decision making predominates over the psychological gains and the value function perceived by the individual. Those who prefer disaggregated information are willing to align/use accounting information for management.
DOI: 10.6084/m9.figshare.20025631.v1
title: Influence of the alignment of operators’ preferences on the use of managerial information,

description: ABSTRACT This article aimed to evaluate the influence of the alignment of operators’ preferences for aggregating or disaggregating on the use of managerial information. Although studies indicate that accounting information has the potential to support the decision-making process, they also point to its limited use. However, those studies have basically investigated aspects such as information received versus demanded, timeliness, and legal and corporate aspects. There remains the question of whether divergences in preferences regarding the way information is presented, between those who elaborate and those who use it, could also be an explanatory factor. Thus, this study sought to investigate, under the lens of Mental Accounting Theory (MAT), whether there are differences in operators’ preferences that help to explain the low use of accounting information to support the decision-making process. The relevance of this article lies in better understanding the reasons for the low use of accounting information to support the decision-making process, despite its contributive potential, seeking organizational continuity and prosperity. As an impact on the area, this article helps preparers to understand and contemplate users’ demands and preferences, resulting in greater use of information. The aim is for informed decisions to be taken without the influence of opportunisms, randomness, or the bias of whoever prepares the information. A quasi-experiment was operationalized with 1,074 students, 550 of accounting courses (preparers) and 524 of management courses (users) at four (public and private) universities in the south of Brazil. The study involves empirical, quantitative, descriptive, and applied research. For the data analysis, descriptive statistics, logistic regressions, and homogeneity analysis by means of alternating least squares (HOMALS) were used. In most of the scenarios, the operators (preparers and users) presented a preference for disaggregating the information, independently of whether they follow the assumptions of MAT or not. It was observed that the search for informational volume for more assertive decision making predominates over the psychological gains and the value function perceived by the individual. Those who prefer disaggregated information are willing to align/use accounting information for management.
DOI: 10.6084/m9.figshare.20025632
title: The effect on the BTD of IFRS adoption and the end of the Transitional Tax Regime (RTT) in Brazil

description: ABSTRACT This paper aimed to evaluate the moderation by variables related to incentives for earnings management (indebtedness, profitability, and size) over the effect of the change in standards (accounting or tax) on the book-tax differences (BTD). The end of the Transitional Tax Regime (RTT) enables us to evaluate the symmetry between the divergence and reconvergence of the accounting and tax standards, helping to identify the moderating effect of characteristics such as size, leverage, and profitability over the use of the discretion allowed by the International Financial Reporting Standards (IFRS). Studying the effects of changes in the standards contributes to understanding how they affect accounting information quality, particularly when we observe symmetrical movements of divergence of the accounting and tax standards, such as IFRS adoption, and of reconvergence, with the end of the RTT. The analysis conducted enables us to separate effects of divergence between the tax and accounting standards from the innovations introduced by the IFRS. An understanding of the effect of the standard over accounting information quality contributes to the quality of the work of financial analysts, tax authorities, and regulators. Event studies are conducted to evaluate the effect of IFRS adoption, as well as the end of the RTT, over the BTD (a proxy for earnings management), in cross sections of companies. We use explanatory variables related to incentives to manage book and taxable income (indebtedness, profitability, and size), which could explain the ambiguity of the results in the literature. The article provides evidence that the indebtedness and size of companies influence the effect of IFRS adoption, as well as of the end of the RTT. We observed a negative relationship of indebtedness and size with the impact of changes in standards over differences between book and taxable income (BTD).