cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.20020284.v1
title: Going the Extra Mile: Impact of Individuals’ Behavior on Information Technology Governance

description: ABSTRACT Objective: this work emphasizes the information technology governance (ITG) behavioral expression and aims to identify whether individual behavior contributes to the increase of the perceived maturity of the ITG mechanisms. The organizational citizenship behavior (OCB) concept was the base to develop a model of relations between individual behavior and ITG maturity. Methods: we carried out a survey with 243 IT personnel of the executive branch of a Brazilian state government. We used partial least squares as data analysis technique. Results: the findings show the existence of a positive and significant relationship between the variable spirit of initiative and the perceived maturity of the ITG mechanisms. Conclusions: the impact of ITG changes in individuals’ behavior needs to be considered, which reinforces that ITG is a critical resource for implementing public policies and executing governmental strategies. In order to raise the IT governance maturity, managers should foster the spirit of initiative in their teams, acting on their antecedents such as feelings of control, complexity, self-efficacy, and responsibility for changes. Consequently, individuals can make a deliberate decision, constantly evaluating the likely outcomes of their behaviors in favor of the adoption of ITG mechanisms.
DOI: 10.6084/m9.figshare.20020292
title: Effectiveness by Design: Overcoming Orientation and Transaction Related Barriers in Research-Industry Linkages

description: ABSTRACT Context: dynamic and productive linkages between research organizations (ROs) and industry are actively spurred in advanced nations. Conversely, Latin American countries face significant challenges in fostering research-industry interactions. Solid models of research-industry cooperation are of particular interest to emerging economies such as Brazil. Objective: this article aims at presenting a comprehensive study of the Brazilian Agency for Industrial Research and Innovation - Embrapii, an entity focused on addressing barriers to cooperation between research ROs and companies. Methods: data from 63 projects supported by Embrapii involving three ROs and 44 companies was collected employing four sources of primary data: two web questionnaires, interviews and technical visits. The scope of the study is based on Embrapii’s initial phase carried out during 2012-2016. Results: findings revealed that specificities of the model allow the emergence of conditions for effective research-industry cooperation. Conclusion: The Embrapii’s model contributed to overcoming both orientation-related and transaction-related barriers, resulting in positive outcomes. Expected technological results such as new products, processes, and methodologies, were achieved in the majority of projects.
DOI: 10.6084/m9.figshare.20020292.v1
title: Effectiveness by Design: Overcoming Orientation and Transaction Related Barriers in Research-Industry Linkages

description: ABSTRACT Context: dynamic and productive linkages between research organizations (ROs) and industry are actively spurred in advanced nations. Conversely, Latin American countries face significant challenges in fostering research-industry interactions. Solid models of research-industry cooperation are of particular interest to emerging economies such as Brazil. Objective: this article aims at presenting a comprehensive study of the Brazilian Agency for Industrial Research and Innovation - Embrapii, an entity focused on addressing barriers to cooperation between research ROs and companies. Methods: data from 63 projects supported by Embrapii involving three ROs and 44 companies was collected employing four sources of primary data: two web questionnaires, interviews and technical visits. The scope of the study is based on Embrapii’s initial phase carried out during 2012-2016. Results: findings revealed that specificities of the model allow the emergence of conditions for effective research-industry cooperation. Conclusion: The Embrapii’s model contributed to overcoming both orientation-related and transaction-related barriers, resulting in positive outcomes. Expected technological results such as new products, processes, and methodologies, were achieved in the majority of projects.
DOI: 10.6084/m9.figshare.20020293.v1
title: Fan Affirmation: Alethurgy on an Indie Music Fandom

description: ABSTRACT Context: highly identified with the genre, indie fans are engaged and productive, especially in virtual communities where they circulate opinions and share experiences. Objective: since relations mediated by consumption provide conditions for constituting subjectivities, we rely on Foucault’s theory with the aim of analyzing how the interactions of indie music fans evidence an alethurgical process of subjectivation. Methodology: to do this, we performed a netnography on a large global forum for indie music discussion. Results: results show a cultural configuration in which the communal sense legitimize conducts, based on emotional testimonies and manifestations of expertise, which establish the very condition of fanity associated with the capacity of its members to outline the fan object, develop a fan authority and then to position themselves in relation to the market logic in which the genre is inserted. Conclusion: thus, we conclude that indie music fans perform an alethurgy of affirmation. The study innovates by adopting the concept of alethurgy as a means of analyzing the subjectivation of fans, which is evidenced as a theoretical gap in the field of CCT.
DOI: 10.6084/m9.figshare.20020293
title: Fan Affirmation: Alethurgy on an Indie Music Fandom

description: ABSTRACT Context: highly identified with the genre, indie fans are engaged and productive, especially in virtual communities where they circulate opinions and share experiences. Objective: since relations mediated by consumption provide conditions for constituting subjectivities, we rely on Foucault’s theory with the aim of analyzing how the interactions of indie music fans evidence an alethurgical process of subjectivation. Methodology: to do this, we performed a netnography on a large global forum for indie music discussion. Results: results show a cultural configuration in which the communal sense legitimize conducts, based on emotional testimonies and manifestations of expertise, which establish the very condition of fanity associated with the capacity of its members to outline the fan object, develop a fan authority and then to position themselves in relation to the market logic in which the genre is inserted. Conclusion: thus, we conclude that indie music fans perform an alethurgy of affirmation. The study innovates by adopting the concept of alethurgy as a means of analyzing the subjectivation of fans, which is evidenced as a theoretical gap in the field of CCT.
DOI: 10.6084/m9.figshare.20020295
title: Boundary-Crossing Strategies: Managing Macro Policies in a Federal Government

description: ABSTRACT Objectives: this paper aims to analyze boundary-crossing strategies, henceforth BCS, a complex and relatively new coordination trend in public administration. To do so, we investigated how three prioritized coordination policies from different sectors were designed and implemented in Brazil. Methods: following a literature review on BCS, the paper employs content analysis of the programs’ legislation and government white papers. To understand how the programs actually functioned, we interviewed key government stakeholders. Results: they suggest that two macro policies incorporated most of the boundary-crossing features in their formal design and, more importantly, implementation processes. However, the degree to which these characteristics are present varies according to the research focus or the interviewee’s position. Conclusions: main findings of BCS strategy are that policy effectiveness and continuity depend on the consensus of different stakeholders about policy goals; the empowerment of leaders; adoption of new coordination instruments; and continuing policy prioritization. Finally, by exploring the adaptation of an international trend to the Brazilian public administration context, the paper shows crucial insights for innovation in terms of policy coordination and implementation.
DOI: 10.6084/m9.figshare.20020295.v1
title: Boundary-Crossing Strategies: Managing Macro Policies in a Federal Government

description: ABSTRACT Objectives: this paper aims to analyze boundary-crossing strategies, henceforth BCS, a complex and relatively new coordination trend in public administration. To do so, we investigated how three prioritized coordination policies from different sectors were designed and implemented in Brazil. Methods: following a literature review on BCS, the paper employs content analysis of the programs’ legislation and government white papers. To understand how the programs actually functioned, we interviewed key government stakeholders. Results: they suggest that two macro policies incorporated most of the boundary-crossing features in their formal design and, more importantly, implementation processes. However, the degree to which these characteristics are present varies according to the research focus or the interviewee’s position. Conclusions: main findings of BCS strategy are that policy effectiveness and continuity depend on the consensus of different stakeholders about policy goals; the empowerment of leaders; adoption of new coordination instruments; and continuing policy prioritization. Finally, by exploring the adaptation of an international trend to the Brazilian public administration context, the paper shows crucial insights for innovation in terms of policy coordination and implementation.
DOI: 10.6084/m9.figshare.20020296
title: Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing

description: ABSTRACT Objective: the study aimed to assess the moderating effect of confidence in the joint influence of time pressure and complexity in judgment and decision-making (JDM) in auditing. The behavioral decision theory (BDT) was used from the perspective of the anchoring heuristic. Methods: as a method, the 2x2x2 experiment was used with a final sample of 126 independent auditors. For analysis, the t-test and multiple linear regressions were used. Results: the findings allow us to infer that factors such as trust, time pressure, and complexity, individually and jointly, influence JDM. The study showed that trust moderates the joint influence of time pressure and complexity on JDM. Time pressure and task complexity negatively influence JDM, but when including trust as a moderating factor, the effect of time pressure and complexity is mitigated, reducing the auditor’s difficulties and uncertainties in JDM. Conclusion: the study contributes to BDT, moving academic research toward understanding the interrelationships between personal, environmental, and task factors. It also contributes by presenting evidence that there is a need for considering and observing the effects generated by the factors altogether, in order to contribute to improving the quality of the audit.
DOI: 10.6084/m9.figshare.20020296.v1
title: Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing

description: ABSTRACT Objective: the study aimed to assess the moderating effect of confidence in the joint influence of time pressure and complexity in judgment and decision-making (JDM) in auditing. The behavioral decision theory (BDT) was used from the perspective of the anchoring heuristic. Methods: as a method, the 2x2x2 experiment was used with a final sample of 126 independent auditors. For analysis, the t-test and multiple linear regressions were used. Results: the findings allow us to infer that factors such as trust, time pressure, and complexity, individually and jointly, influence JDM. The study showed that trust moderates the joint influence of time pressure and complexity on JDM. Time pressure and task complexity negatively influence JDM, but when including trust as a moderating factor, the effect of time pressure and complexity is mitigated, reducing the auditor’s difficulties and uncertainties in JDM. Conclusion: the study contributes to BDT, moving academic research toward understanding the interrelationships between personal, environmental, and task factors. It also contributes by presenting evidence that there is a need for considering and observing the effects generated by the factors altogether, in order to contribute to improving the quality of the audit.
DOI: 10.6084/m9.figshare.20020299
title: Influence of Family Culture on Enterprise Risk Management in Brazilian Companies

description: ABSTRACT Context: family involvement creates specific goals that include family interests and values, and is used to pursue the family’s vision, creating effective corporate governance and risk management practices. Objective: our objective is to evaluate the relationship between family influence and enterprise risk management in Brazilian family businesses. Method: data from 142 family businesses was analyzed using descriptive statistics and structural equation modeling. The construct of enterprise risk management comprised: identification, evaluation, response, and communication. Family influence was captured by power, experience, and culture. Results: the results broaden the understanding that, among the three family dimensions investigated, culture is the one that better explains risk management practices. Conclusions: we concluded that the higher the level of family culture, the higher the level of attention to enterprise risk management.
DOI: 10.6084/m9.figshare.20020299.v1
title: Influence of Family Culture on Enterprise Risk Management in Brazilian Companies

description: ABSTRACT Context: family involvement creates specific goals that include family interests and values, and is used to pursue the family’s vision, creating effective corporate governance and risk management practices. Objective: our objective is to evaluate the relationship between family influence and enterprise risk management in Brazilian family businesses. Method: data from 142 family businesses was analyzed using descriptive statistics and structural equation modeling. The construct of enterprise risk management comprised: identification, evaluation, response, and communication. Family influence was captured by power, experience, and culture. Results: the results broaden the understanding that, among the three family dimensions investigated, culture is the one that better explains risk management practices. Conclusions: we concluded that the higher the level of family culture, the higher the level of attention to enterprise risk management.
DOI: 10.6084/m9.figshare.20020302
title: Barriers, Adaptability, Employability, and Satisfaction: Career Perceptions of Business Students

description: ABSTRACT Objective: this study was aimed to verify how perceptions of career barriers and adaptability held by senior undergraduate students attending Business Administration programs influence employability and career satisfaction. Method: a survey was conducted among 358 senior undergraduate students. Data analysis included descriptive statistics, hypothesis tests for differences between means, and structural equation modeling. Results: significant differences were found in individuals’ perceptions regarding career barriers depending on sex and race. Contrary to the expected, the hypothesis test showed that contextual career barriers do not predict employability or satisfaction. Adaptability, in turn, predicted both, while employability predicted satisfaction. Conclusions: the results reinforce that sociodemographic characteristics are potential indicators to support understanding of perceived career barriers. Additionally, the students’ continued development of adaptability (concern, control, curiosity, confidence) to advance their careers and life plays an important role, positively influencing perceptions of overall abilities for work (employability) and career success.
DOI: 10.6084/m9.figshare.20020302.v1
title: Barriers, Adaptability, Employability, and Satisfaction: Career Perceptions of Business Students

description: ABSTRACT Objective: this study was aimed to verify how perceptions of career barriers and adaptability held by senior undergraduate students attending Business Administration programs influence employability and career satisfaction. Method: a survey was conducted among 358 senior undergraduate students. Data analysis included descriptive statistics, hypothesis tests for differences between means, and structural equation modeling. Results: significant differences were found in individuals’ perceptions regarding career barriers depending on sex and race. Contrary to the expected, the hypothesis test showed that contextual career barriers do not predict employability or satisfaction. Adaptability, in turn, predicted both, while employability predicted satisfaction. Conclusions: the results reinforce that sociodemographic characteristics are potential indicators to support understanding of perceived career barriers. Additionally, the students’ continued development of adaptability (concern, control, curiosity, confidence) to advance their careers and life plays an important role, positively influencing perceptions of overall abilities for work (employability) and career success.
DOI: 10.6084/m9.figshare.20020305
title: The Relationship between Earnings Management and Equity Market Timing

description: ABSTRACT Objective: this study aims to verify if companies that practice equity market timing have higher earnings management levels around the stock issue period. Method: we used a sample of 68 seasoned equity offerings (SEOs) in Brazil from 2004-2015. First, we ranked the sample among companies that used market timing (timers) behavior in the SEOs and those that did not (non-timers). Second, we estimated each company’s earnings management levels by the Modified Jones and Modified Jones with ROA models. Finally, we tested the relationship between earnings management and equity market timing using a linear regression model. Results: the results show that the timers managed earnings more intensively in the quarters around SEOs than the non-timers. This happens to increase net income and consequently improve profitability ratios. Therefore, to explore opportunity windows, managers can inflate accounting profit through accruals and influence the market’s ability to correctly price shares. Conclusion: Brazilian companies practice earnings management as a way of exploiting opportunity windows in the stock market. The conclusion reinforces the need for a careful analysis of the company’s profits by investors, analysts, auditors, and regulators while allowing efforts to avoid such practices through compliance, governance, and regulation.
DOI: 10.6084/m9.figshare.20020305.v1
title: The Relationship between Earnings Management and Equity Market Timing

description: ABSTRACT Objective: this study aims to verify if companies that practice equity market timing have higher earnings management levels around the stock issue period. Method: we used a sample of 68 seasoned equity offerings (SEOs) in Brazil from 2004-2015. First, we ranked the sample among companies that used market timing (timers) behavior in the SEOs and those that did not (non-timers). Second, we estimated each company’s earnings management levels by the Modified Jones and Modified Jones with ROA models. Finally, we tested the relationship between earnings management and equity market timing using a linear regression model. Results: the results show that the timers managed earnings more intensively in the quarters around SEOs than the non-timers. This happens to increase net income and consequently improve profitability ratios. Therefore, to explore opportunity windows, managers can inflate accounting profit through accruals and influence the market’s ability to correctly price shares. Conclusion: Brazilian companies practice earnings management as a way of exploiting opportunity windows in the stock market. The conclusion reinforces the need for a careful analysis of the company’s profits by investors, analysts, auditors, and regulators while allowing efforts to avoid such practices through compliance, governance, and regulation.
DOI: 10.6084/m9.figshare.20020308.v1
title: Response Surface Analysis: A Tutorial for Examining Linear and Curvilinear Effects

description: ABSTRACT Context: response surface analysis (RSA) is an approach that allows examining the extent to which combinations of two predictive variables relate to one outcome variable. The method is particularly interesting in cases where (in)congruence between the two predictive variables is a central consideration of the study. Objective: the purpose of this article is to provide a tutorial on applying RSA. Method: the method’s conceptual background and an illustrative example are provided so that the reader can understand some of the basic principles of the technique. This tutorial’s target audience is researchers who use mathematical modeling but are not yet familiar with the method. Results: the technique has the potential for application in various research questions in the field of Administration. Conclusions: besides providing a tutorial on how to use the investigated technique, the study demonstrates its relevance in the analysis of congruence and incongruence between the scores.
DOI: 10.6084/m9.figshare.20020308
title: Response Surface Analysis: A Tutorial for Examining Linear and Curvilinear Effects

description: ABSTRACT Context: response surface analysis (RSA) is an approach that allows examining the extent to which combinations of two predictive variables relate to one outcome variable. The method is particularly interesting in cases where (in)congruence between the two predictive variables is a central consideration of the study. Objective: the purpose of this article is to provide a tutorial on applying RSA. Method: the method’s conceptual background and an illustrative example are provided so that the reader can understand some of the basic principles of the technique. This tutorial’s target audience is researchers who use mathematical modeling but are not yet familiar with the method. Results: the technique has the potential for application in various research questions in the field of Administration. Conclusions: besides providing a tutorial on how to use the investigated technique, the study demonstrates its relevance in the analysis of congruence and incongruence between the scores.
DOI: 10.6084/m9.figshare.20020313.v1
title: Anti-Corruption Enforcement and Organizations: A Narrative Review

description: ABSTRACT Context: in the administration literature, it is possible to identify several occurrences of the term enforcement, mainly related to studies of corruption. These mentions, however, are not uniform and often refer to different types of the phenomenon. In addition, they occur without connection to regulation studies, in which enforcement is a central concept. Objective: the objective of the present study is to identify the types of anti-corruption enforcement present in the administration literature in the light of the regulatory literature. Methods: we carried out a reflective thematic analysis on 31 articles in the administration area, selected in the Web of Knowledge database and published until 2017, in which corruption and enforcement appear in a related way. Results: at the end of the analysis, it was possible to identify four types of occurrence of the term in the literature: punitive, market, competitive, and cultural enforcement. These four types have unique characteristics in the light of the regulatory literature. Conclusions: the identification of types of anti-corruption enforcement contributes to differentiate the many ways in which the term is used in the literature. Furthermore, as a study of a typological nature, it offers a way to develop new theories, as well as to carry out empirical studies.