cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.7102619.v1
title: Cooperative Strategies: evaluating network strategy management of small and medium-sized enterprises

description: ABSTRACT Network formation aiming the development of cooperation among small and medium-sized companies has received increasing interest from the organizational field. Recent studies have been devoted to understand the management of those networks, deepening the collective aspects of the structure, the coordination, and the processes, among others. This article lies within the context of network strategy management progress and tries to understand how cooperative strategies are developed and executed. Its main objective is to evaluate to what degree the cooperative strategies in networks of small and mid-sized firms are developed. The study was based on the theoretical evaluation of networks proposed by Bortolaso, Verschoore e Antunes (2010) and addressed different aspects of cooperative strategy management in those networks, like i) the definition of common strategic objectives, ii) the collective analysis of the environment, iii) strategic network planning, iv) the deployment of the strategy in joint actions, v) monitoring of strategic planning by means of regular meetings and vi) the establishment of collective performance indicators. To achieve those goals, our analysis focuses on cooperation networks in the State of Rio Grande do Sul, Brazil, which has already established over 200 small and mid-sized enterprise networks with the support of a public policy. To carry out our study, we visited 12 networks and conducted 60 interviews, i.e., five per network. The network evaluation results show that cooperative strategies are still at a low stage of development. Among the evaluated networks, only four of them feature more developed cooperative strategies. Based on these results, we performed detailed analyses of the seven aspects mentioned above, as well as a consolidated evaluation of the development level of the cooperative strategy of the networks, totalizing eight analyses. This article also points out how networks could be improved and highlights avenues for further research.
DOI: 10.6084/m9.figshare.7102025
title: Use of the Management Accounting Attributes Proposed by Moores and Yuen (2001) in Companies of an Industry in de State of Santa Catarina

description: ABSTRACT The management accounting system should provide to managers the information required to accomplish goals and objectives of the organization, adapted to reality and organizational strategies. The goal of this study is to investigate the use of the management accounting attributes, as proposed by Moores and Yuen (2001), in companies operating in the machinery, electrical equipment and materials industry in the state of Santa Catarina. A descriptive research was conducted through a questionnaire applied to the companies’ managers, having its questions adapted from Necyk (2008) and based on the proposition of Moores and Yuen (2001). The population comprises 264 companies listed on the Financial Department of Santa Catarina State in the referred to economic activity segment, and the non-random sample comprises the 40 survey respondents. The results show that the management accounting attributes proposed by Moores and Yuen (2001) in its two lines of thought are used in those companies. The information selection attribute, which addresses information sources used, had 57% of adhesion. The information presentation attribute, addressing information format, type and availability, had 64% of adhesion. The conclusion is that the companies participating in the research use diverse types of information in greater proportion than the sources of information, even though a significant volume of information is not presented in a proper format, which may adversely affect their relevance in the decision-making process.
DOI: 10.6084/m9.figshare.7102025.v1
title: Use of the Management Accounting Attributes Proposed by Moores and Yuen (2001) in Companies of an Industry in de State of Santa Catarina

description: ABSTRACT The management accounting system should provide to managers the information required to accomplish goals and objectives of the organization, adapted to reality and organizational strategies. The goal of this study is to investigate the use of the management accounting attributes, as proposed by Moores and Yuen (2001), in companies operating in the machinery, electrical equipment and materials industry in the state of Santa Catarina. A descriptive research was conducted through a questionnaire applied to the companies’ managers, having its questions adapted from Necyk (2008) and based on the proposition of Moores and Yuen (2001). The population comprises 264 companies listed on the Financial Department of Santa Catarina State in the referred to economic activity segment, and the non-random sample comprises the 40 survey respondents. The results show that the management accounting attributes proposed by Moores and Yuen (2001) in its two lines of thought are used in those companies. The information selection attribute, which addresses information sources used, had 57% of adhesion. The information presentation attribute, addressing information format, type and availability, had 64% of adhesion. The conclusion is that the companies participating in the research use diverse types of information in greater proportion than the sources of information, even though a significant volume of information is not presented in a proper format, which may adversely affect their relevance in the decision-making process.
DOI: 10.6084/m9.figshare.6502718
title: A Bibliometric Study of John Dunning’s Contribution to International Business Research

description: ABSTRACT This article offers a review of John Dunning’s contribution to international business (IB) research, so as to assess the impact of Dunning and of the Eclectic paradigm on this discipline. The contribution of Dunning and of the Eclectic paradigm - usually referred to as OLI - are a core reference to current international business research, namely for studying location decisions, foreign investment, entry modes and internationalization, and for the multinational enterprise theory. First, we review the conceptual foundations of Dunning’s academic contribution. Second, methodologically, we carry out a bibliometric study of articles published in 14 respected academic business magazines over a period of 31 years, between 1980 and 2010. A sample of 697 published articles that refer to Dunning’s work supports the analysis of citations and co-citations matrixes and of relevant themes, allowing us to verify the influence of Dunning’s work on the international business and Management disciplines. This study allowed us to identify the network of connections between Dunning’s Eclectic paradigm and a variety of international business theories, concepts and authors, as well as with the main subjects studied in the discipline. We observed the connections to the transaction costs theory, resource-based view, industrial organization and evolutionary theory. This study also contributes to scholars’ better understanding of the development of the discipline and of the structure of knowledge within connections between theories and authors. Through their contributions, scholars such as John Dunning leave their imprint on the way in which disciplines and knowledge evolve. Dunning’s work, in the Eclectic paradigm, systematized three conditions that guide the internationalization of companies - and is now a reference for entrepreneurial activities, scholars and research.
DOI: 10.6084/m9.figshare.6502718.v1
title: A Bibliometric Study of John Dunning’s Contribution to International Business Research

description: ABSTRACT This article offers a review of John Dunning’s contribution to international business (IB) research, so as to assess the impact of Dunning and of the Eclectic paradigm on this discipline. The contribution of Dunning and of the Eclectic paradigm - usually referred to as OLI - are a core reference to current international business research, namely for studying location decisions, foreign investment, entry modes and internationalization, and for the multinational enterprise theory. First, we review the conceptual foundations of Dunning’s academic contribution. Second, methodologically, we carry out a bibliometric study of articles published in 14 respected academic business magazines over a period of 31 years, between 1980 and 2010. A sample of 697 published articles that refer to Dunning’s work supports the analysis of citations and co-citations matrixes and of relevant themes, allowing us to verify the influence of Dunning’s work on the international business and Management disciplines. This study allowed us to identify the network of connections between Dunning’s Eclectic paradigm and a variety of international business theories, concepts and authors, as well as with the main subjects studied in the discipline. We observed the connections to the transaction costs theory, resource-based view, industrial organization and evolutionary theory. This study also contributes to scholars’ better understanding of the development of the discipline and of the structure of knowledge within connections between theories and authors. Through their contributions, scholars such as John Dunning leave their imprint on the way in which disciplines and knowledge evolve. Dunning’s work, in the Eclectic paradigm, systematized three conditions that guide the internationalization of companies - and is now a reference for entrepreneurial activities, scholars and research.
DOI: 10.6084/m9.figshare.6503105
title: Balanced Scorecard: an empirical study of small and medium size enterprises

description: ABSTRACT Theory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese industrial companies, researching factors that explain why the method is not familiar to all companies. Interviews were carried out with professionals in charge of management accounting in 58 industrial companies in eleven Portuguese districts. Evidence gathered allow us to conclude that very few enterprises use the Balanced Scorecard, and that most of the professionals interviewed are unaware of it. Research on explanatory factors allow us to conclude that awareness about this method depends on the individual characteristics of those in charge of management accounting, such as education and age; and on company characteristics, such as size.
DOI: 10.6084/m9.figshare.6503105.v1
title: Balanced Scorecard: an empirical study of small and medium size enterprises

description: ABSTRACT Theory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese industrial companies, researching factors that explain why the method is not familiar to all companies. Interviews were carried out with professionals in charge of management accounting in 58 industrial companies in eleven Portuguese districts. Evidence gathered allow us to conclude that very few enterprises use the Balanced Scorecard, and that most of the professionals interviewed are unaware of it. Research on explanatory factors allow us to conclude that awareness about this method depends on the individual characteristics of those in charge of management accounting, such as education and age; and on company characteristics, such as size.
DOI: 10.6084/m9.figshare.6448340
title: Structuring of the Açai Pulp Exporting Agribusiness’ Organizational Field

description: ABSTRACT This article deals with the structuring of the açai pulp exporting agribusinesses’ field. This industry has expanded from small artisanal processing plants to factories that include product, processing and management technologies functioning in national and international markets. The analytical framework of this research is institutional theory for the study of organizations. It is exploratory and descriptive research, with a qualitative approach, complemented by semi-structured interviews within two companies based in the town of Castanhal (in the Brazilian state of Pará), chosen due to their history and to the amount of information provided. Results show that an açai pulp exporting agribusiness organizational field is being structured through a process of isomorphism. The article concludes that sources of isomorphism are regulatory agencies, customers, contractors and the agribusiness companies’ trade union, which all ease the flow of information between companies.
DOI: 10.6084/m9.figshare.6448340.v1
title: Structuring of the Açai Pulp Exporting Agribusiness’ Organizational Field

description: ABSTRACT This article deals with the structuring of the açai pulp exporting agribusinesses’ field. This industry has expanded from small artisanal processing plants to factories that include product, processing and management technologies functioning in national and international markets. The analytical framework of this research is institutional theory for the study of organizations. It is exploratory and descriptive research, with a qualitative approach, complemented by semi-structured interviews within two companies based in the town of Castanhal (in the Brazilian state of Pará), chosen due to their history and to the amount of information provided. Results show that an açai pulp exporting agribusiness organizational field is being structured through a process of isomorphism. The article concludes that sources of isomorphism are regulatory agencies, customers, contractors and the agribusiness companies’ trade union, which all ease the flow of information between companies.
DOI: 10.6084/m9.figshare.6448304
title: Benefits of Cooperation between Buyers and Providers: a study in the field of information and communications technology

description: ABSTRACT This study examined the relationships between manufacturers and their distributors and retailers in the Information Technology sector. The characteristics of these relationships were identified, particularly cooperation between buyers and suppliers, and its impact on the relationship performance. Four cooperative behaviors represented the idea of cooperation. Efficiency and effectiveness were used as a performance evaluation of the relationship. Interviews with company managers were the main source of data. This research identified a significant level of cooperation within relationships, and exchange of information, joint problem-solving and flexibility were the most visible behaviors. The positive effect of cooperation in partner satisfaction concerning the relationship was observed, leading managers to the decision to buy and to a positive experience as to the relationship. The study also showed that effectiveness feeds back the process.
DOI: 10.6084/m9.figshare.6448304.v1
title: Benefits of Cooperation between Buyers and Providers: a study in the field of information and communications technology

description: ABSTRACT This study examined the relationships between manufacturers and their distributors and retailers in the Information Technology sector. The characteristics of these relationships were identified, particularly cooperation between buyers and suppliers, and its impact on the relationship performance. Four cooperative behaviors represented the idea of cooperation. Efficiency and effectiveness were used as a performance evaluation of the relationship. Interviews with company managers were the main source of data. This research identified a significant level of cooperation within relationships, and exchange of information, joint problem-solving and flexibility were the most visible behaviors. The positive effect of cooperation in partner satisfaction concerning the relationship was observed, leading managers to the decision to buy and to a positive experience as to the relationship. The study also showed that effectiveness feeds back the process.
DOI: 10.6084/m9.figshare.6448454
title: The Strategic Management and the Illegality: a case study on the fighting against piracy in Brazil

description: ABSTRACT Multinational companies that suffer from the impact of piracy must recognize the important social and political differences between the local market and the international market to formulate their integrated market and nonmarket strategies. Little is known about the extent to which piracy affects the processes of strategic management of multinational companies operating in emerging countries, where institutional failures restrict the market, or about the type of nonmarket activities used by these companies to achieve their goals of political action. To study this phenomenon, three multinational pharmaceutical companies suffering from illegality were investigated. The evidences of the survey showed that there is a global strategic integration - market and nonmarket (BARON, 1995a). The companies that suffer from piracy tend to use a geocentric structure (PELMUTTER, 1969) formulating nonmarket centralized strategies with the support of specialists to maximize resources. Locally, the subsidiaries implement the global nonmarket strategies, choosing to perform collective activities - independently of the amount of resources available (HILMANN; HITT, 1999).
DOI: 10.6084/m9.figshare.6448454.v1
title: The Strategic Management and the Illegality: a case study on the fighting against piracy in Brazil

description: ABSTRACT Multinational companies that suffer from the impact of piracy must recognize the important social and political differences between the local market and the international market to formulate their integrated market and nonmarket strategies. Little is known about the extent to which piracy affects the processes of strategic management of multinational companies operating in emerging countries, where institutional failures restrict the market, or about the type of nonmarket activities used by these companies to achieve their goals of political action. To study this phenomenon, three multinational pharmaceutical companies suffering from illegality were investigated. The evidences of the survey showed that there is a global strategic integration - market and nonmarket (BARON, 1995a). The companies that suffer from piracy tend to use a geocentric structure (PELMUTTER, 1969) formulating nonmarket centralized strategies with the support of specialists to maximize resources. Locally, the subsidiaries implement the global nonmarket strategies, choosing to perform collective activities - independently of the amount of resources available (HILMANN; HITT, 1999).
DOI: 10.6084/m9.figshare.7515938
title: Influence of Lifestyles Related to Eating Habits in Ready Meal Consumption: comparative study between São Paulo and Rome

description: ABSTRACT The main objective of this paper was to identify consumers’ food-related life style toward ready meals in Brazil and Italy. Our specific objectives were (1) to adapt and validate the Bae, Chae and Ryu (2010) scale and (2) to compare and associate the lifestyles to social-demographic characteristics. Consumers are working longer hours, spending more time in traffic and longing to maximize leisure time, which has been increasingly limited. As a result, they demand products and services that facilitate and support their busy lives. A survey was conducted and the research dataset was comprised of a non-probabilistic sample of 155 questionnaires from Italian consumers from Rome and 200 Brazilians from the city of São Paulo. Among the main results, it was shown that the Romans value the tradition and health dimensions more, whereas consumers from São Paulo value convenience and taste. The gender, age, number of people in the household and type of family variables are associated to the attitudes toward ready meal, as well as with its effective consumption. It is believed that these results may be relevant both for the development of new products and for the placement of products and brands active in these markets, or even to identify new market segments or understand different generations of consumers.
DOI: 10.6084/m9.figshare.7515938.v1
title: Influence of Lifestyles Related to Eating Habits in Ready Meal Consumption: comparative study between São Paulo and Rome

description: ABSTRACT The main objective of this paper was to identify consumers’ food-related life style toward ready meals in Brazil and Italy. Our specific objectives were (1) to adapt and validate the Bae, Chae and Ryu (2010) scale and (2) to compare and associate the lifestyles to social-demographic characteristics. Consumers are working longer hours, spending more time in traffic and longing to maximize leisure time, which has been increasingly limited. As a result, they demand products and services that facilitate and support their busy lives. A survey was conducted and the research dataset was comprised of a non-probabilistic sample of 155 questionnaires from Italian consumers from Rome and 200 Brazilians from the city of São Paulo. Among the main results, it was shown that the Romans value the tradition and health dimensions more, whereas consumers from São Paulo value convenience and taste. The gender, age, number of people in the household and type of family variables are associated to the attitudes toward ready meal, as well as with its effective consumption. It is believed that these results may be relevant both for the development of new products and for the placement of products and brands active in these markets, or even to identify new market segments or understand different generations of consumers.
DOI: 10.6084/m9.figshare.6448514
title: Controllership Functions: an analysis in the Brazilian scenario

description: ABSTRACT The definition of basic functions is one of the key points in the consolidation of any field of knowledge, as the controllership. However, there are difficulties in this regard due to unsatisfactory concepts and principles, confusing and sometimes contradictory literature. Therefore, this study aims to identify and analyze the functions of the controllership in empirical studies, and in books and reference manuals. To achieve this goal, major works and reference manuals were selected, besides articles published in leading accounting journals and conferences. The results show an increase in the release of new works and the publication of empirical studies about controllership. Among the functions consolidated in terms of books and manuals, as well as empirical studies, the following can be highlighted: planning, control, accountancy, and report elaboration and interpretation.
DOI: 10.6084/m9.figshare.6448514.v1
title: Controllership Functions: an analysis in the Brazilian scenario

description: ABSTRACT The definition of basic functions is one of the key points in the consolidation of any field of knowledge, as the controllership. However, there are difficulties in this regard due to unsatisfactory concepts and principles, confusing and sometimes contradictory literature. Therefore, this study aims to identify and analyze the functions of the controllership in empirical studies, and in books and reference manuals. To achieve this goal, major works and reference manuals were selected, besides articles published in leading accounting journals and conferences. The results show an increase in the release of new works and the publication of empirical studies about controllership. Among the functions consolidated in terms of books and manuals, as well as empirical studies, the following can be highlighted: planning, control, accountancy, and report elaboration and interpretation.