BAR: Brazilian Administration Review

BAR: Brazilian Administration Review

Basic info

  • Publisher: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
  • Country of publisher: brazil
  • Platform/Host/Aggregator: SciELO - Scientific Electronic Library Online
  • Date added to EuroPub: 2018/Feb/13

Subject and more

  • LCC Subject Category: Business Administration, Educational Administration
  • Publisher's keywords: Business Administration
  • Language of fulltext: english

Publication charges

  • Article Processing Charges (APCs): No
  • Submission charges: No
  • Waiver policy for charges? No

Editorial information

Open access & licensing

  • Type of License: CC BY
  • License terms
  • Open Access Statement: Yes
  • Year open access content began: 2004
  • Does the author retain unrestricted copyright? False
  • Does the author retain publishing rights? False

Best practice polices

  • Permanent article identifier: DOI
  • Content digitally archived in: Nopolicy
  • Deposit policy registered in: Diadorim

This journal has '296' articles

Performance of Brazilian companies: year effects, line of business and individual firms

Performance of Brazilian companies: year effects, line of business and individual firms

Authors: Brito, Luiz Artur Ledur; Vasconcelos, Flávio Carvalho de Vasconcelos
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Abstract

Performance varies. This simple statement conceals many intricacies of strategic management. Because performance varies among individual firms, researchers can explore factors that differentiate these firms and explain why some firms are consistently outperforming others. Because performance varies among industries, researchers can explore structural characteristics of different branches of accounting as a source of explanation. Because performance varies with time, researchers can explore environmental and internal dynamic elements that drive strategic decision-making. In reality, measuring and analyzing performance is a very complicated issue when performance varies simultaneously from firm to firm, from industry to industry and from year to year. The theoretical discussion behind this question is the relative importance of the industrial organization derived approach to strategy versus the resource-based view. This paper analyzes the composition of performance variance of a set of Brazilian firms from 1998 to 2001. The results demonstrate that firm effects are still dominant, with year and industry effects being lower, as previous studies with North American firms have indicated.

Keywords: performance; strategy; variance components; Brazilian firms
Technological strategies of transnational corporations affiliates in Brazil

Technological strategies of transnational corporations affiliates in Brazil

Authors: Franco, Eliane; Carvalho, Ruy de Quadros
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Abstract

This paper presents an analysis of the technological efforts made by Transnational Corporations(1) (TNCs) affiliates in Brazil. Many studies have indicated that most TNCs concentrate their main technological activities in their home, developed countries. However, empirical investigation has shown TNC affiliates in Brazil have presented a higher profile than local firms in terms of both innovative performance and R&D efforts. This study is an attempt to examine the technological efforts of TNC affiliates in Brazil and their main determinants, considering the recent changes in TNC strategies for global organization of production and technological activities. The study is based on data analysis from 450 firms controlled by foreign capital operating in São Paulo State in 1996. The database was taken from the first PAEP – Pesquisa da Atividade Econômica Paulista –, which comprises not only economic indicators, but also includes an innovation survey based on OECD guidelines. Using multivariate techniques, we have identified distinct strategies of TNCs subsidiaries in regard to technological activities, which reflect different technological effort patterns. In addition, the article reveals that such diversity of technological strategies has been influenced by the size of firms, the industrial sector to which the firm belongs and the nationality of foreign capital, in this order.

Keywords: technological strategies; transnational corporations; developing countries
Who are the relevant stakeholders to the local government context? Empirical evidences on environmental influences in the decision-making process of English Local Authorities

Who are the relevant stakeholders to the local government context? Empirical evidences on environmental influences in the decision-making process of English Local Authorities

Authors: Ricardo Corrêa Gomes
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Abstract

This article presents empirical evidence of stakeholding in the local government context. It is the result of a survey carried out with English Local Authorities in 2001. It outlines the arena in which local government make decisions by pinpointing the relevant stakeholders in the process as well as the amount of power they are perceived to represent by chief executives. The investigation has its theoretical basis in resource dependence and institutional theories, which are commonly used for explaining an organization's behaviour and performance as influenced by its environment. As an empirical contribution, the article proposes a stakeholder map for any kind of local government organizations that will help in identifying strategies for managing stakeholders.

Keywords: public management; local government; strategic management; stakeholder analysis
Learning Curve? Which One?

Learning Curve? Which One?

Authors: Paulo Prochno
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Abstract

Learning curves have been studied for a long time. These studies provided strong support to the hypothesis that, as organizations produce more of a product, unit costs of production decrease at a decreasing rate (see Argote, 1999 for a comprehensive review of learning curve studies). But the organizational mechanisms that lead to these results are still underexplored. We know some drivers of learning curves (ADLER; CLARK, 1991; LAPRE et al., 2000), but we still lack a more detailed view of the organizational processes behind those curves. Through an ethnographic study, I bring a comprehensive account of the first year of operations of a new automotive plant, describing what was taking place on in the assembly area during the most relevant shifts of the learning curve. The emphasis is then on how learning occurs in that setting. My analysis suggests that the overall learning curve is in fact the result of an integration process that puts together several individual ongoing learning curves in different areas throughout the organization. In the end, I propose a model to understand the evolution of these learning processes and their supporting organizational mechanisms.

Keywords: learning curves; knowledge development; new settings
Post-acquisition Changes Beyond the Dyad: Power at the Net Level in Cross-Border Acquisitions

Post-acquisition Changes Beyond the Dyad: Power at the Net Level in Cross-Border Acquisitions

Authors: Rezende, Sérgio Fernando Loureiro; Duarte, Roberto Gonzalez
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Abstract

A common feature of the literature on post-acquisition changes is its dyadic feature, i.e. the emphasis is placed on the actors directly involved in the acquisition, often represented by the acquiree and the acquirer. Accordingly, actors outside the dyad, such as suppliers and buyers, are usually disregarded. There is, however, a relevant exception in this literature. Recently, some Nordic authors have claimed that if actors other than the acquiree and the acquirer are not taken into account, the existing literature may only present a partial view of changes following acquisitions. Consequently, they have suggested that changes following this type of operation can be analysed fruitfully at the network level. Our article adds to the efforts of these scholars to understand post-acquisition changes at a broader level by bringing to the fore two issues that have received scarce attention in the literature: i) nets rather than the network level appears to be the locus where post-acquisition changes beyond the dyad take place; ii) relational power can be regarded as an independent variable in post-acquisition changes beyond the dyad. These arguments are illustrated by three brief case studies of cross-border acquisitions.

Keywords: network; post-acquisition changes; dyad; relational power
Unlocking the Institutionalization Process: Insights for an Institutionalizing Approach

Unlocking the Institutionalization Process: Insights for an Institutionalizing Approach

Authors: Machado-da-Silva, Clóvis L.; Fonseca, Valéria Silva da; Crubellate, João Marcelo
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Abstract

The neoinstitutional theory has been characterized by some scholars in the field of organizational studies as a supposedly deterministic approach. We will demonstrate in this paper that this characterization cannot be impinged on the neoinstitutional perspective in a generalized way, but only to a dichotomic reading of it, that is typical of monoparadigmatic views of the process of institutionalization. With this demonstration, we defend the idea of the institutional theory as a multiparadigmatic theory. To this end, we present arguments for a recursive approach of the institutionalization process, highlighting that the notions of structure, agency and interpretation are more suitably dealt with when defended as fundamental elements of institutionalization as a recurrent, guaranteed process that is conditioned, not determined, by a certain degree of stabilization of social systems. We conclude the essay with methodological considerations on the consequences of the use of the proposal for a recurrent systemic-process approach of institutionalization for the development of research in the field of organizational studies.

Keywords: institutional theory; institutionalization; social structure; agency; interpretive schemes
Unpacking Firm Effects: Modeling Political Alliances in Variance Decomposition of Firm Performance in Turbulent Environments

Unpacking Firm Effects: Modeling Political Alliances in Variance Decomposition of Firm Performance in Turbulent Environments

Authors: Bandeira de Mello, Rodrigo; Marcon, Rosilene
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Abstract

In this paper, firm heterogeneity in turbulent environments is addressed. It is argued that previous studies have not taken into account effects of a turbulent environment, like the Brazilian context, in which firms must face a weak and erratic government. In such an environment, the large portion of variance usually attributed to firm effects may be explained, not by the usual assumptions of mainstream scholars, but by a more ‘political’ view of firm differences, namely, the ability to manage valuable political alliances. To account for these differences, a multivariate performance measure was construed and a new factor, ‘politics effects’, has been introduced to the usual model. Company donations for campaign funds in elections was used as a proxy for this factor. A sample of 607 observations, of 177 firms in 15 sectors was used. Results suggest that the presence of politics effects were found to be not significant (using COV and Hierarchical ANOVA). However, different from previous studies, transient industry effects appear to be more important than stable effects. Findings also indicate that a better model specification for turbulent environments is needed and highlight the importance of the cost of capital.

Keywords: firm heterogeneity; variance decomposition; firm performance; turbulent environments; political strategies
Does Technological Learning Pay Off? Implications of Capability Accumulation for Techno-economic Performance Improvement in a Steelmaking Unit in Brazil (1997-2001)

Does Technological Learning Pay Off? Implications of Capability Accumulation for Techno-economic Performance Improvement in a Steelmaking Unit in Brazil (1997-2001)

Authors: Castro, Eduardo Côrtes de; Figueiredo, Paulo Negreiros
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Abstract

This paper focuses on the implications of learning processes for technological capability accumulation and performance improvement. These relations are evaluated through a single case study in the steelmaking unit of Companhia Siderúrgica Nacional (1997-2001). Recently developed frameworks in literature on technological capability accumulation and learning processes have been used, but adapted to the unit studied. The technological capability is assessed in levels of competence to process, product and equipment functions. The learning processes are analysed in processes (inner and outer knowledge acquisition, socialization and codification) and examined in the light of their key-features (variety, intensity, functioning and interaction). The study has found that the technological capability accumulation through learning processes had positive implications to the improvement of the unit’s performance.

Keywords: technological capability accumulation; learning processes; latecomer firms
How to Deal with Negative Publicity: the Importance of Consumer Involvement

How to Deal with Negative Publicity: the Importance of Consumer Involvement

Authors: Matos, Celso Augusto de; Veiga, Ricardo Teixeira
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Abstract

Negative information about companies can have a harmful effect on consumer perceptions. However, few studies investigate how consumers process negative publicity and how companies should react to it. In order to examine this question, two experiments were carried out: first, a laboratory experiment which tests how consumers process two different types of negative publicity (product attributes or company values); second, a field experiment comparing three different responses (no answer, denial/reduction of offensiveness and corrective action) given by the company affected by the negative publicity. Results from the first study confirm the detrimental effect of negative publicity on consumer attitudes, indicate that consumers have a higher level of involvement with the message when it is concerned with the company’s values and suggest a moderating role of the product involvement on the influence of negative information on corporate image. The second study extends these findings by identifying different options for company reactions from literature and testing them empirically. Results suggest again the involvement variable as a moderator, now on the influence of company reaction on product image.

Keywords: negative publicity; company reaction; attitudes; involvement; experiment
Management Accounting Profile of Firms Located in Brazil: a Field Study

Management Accounting Profile of Firms Located in Brazil: a Field Study

Authors: Frezatti, Fábio
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Abstract

Companies must have resources that provide competitive advantages and are important factors for success. There is a great variety of such resources—including information systems, concepts of participation, models, and organizational structures. These can be referred to as components of managerial practice. Each company can be characterized as having a unique configuration of tools that can be recognized as the company profile. This paper analyzes the conceptual adherence (i. e., the relationship between theory and practice) of the managerial accounting practices of medium-sized and large Brazilian companies. Statistical multivariate analysis has allowed for the identification of five clusters within the group of companies studied. The main conclusion for the sample is that conceptual adherence to tactical components is greater than to strategic components. In addition, it is apparent that the newer components have not been widely adopted in the sample, similar to other field studies in the UK and USA.

Keywords: management; accounting; managerial practices
A Visit to the Baron

A Visit to the Baron

Authors: Bertero, Carlos Osmar; Iwai, Tatiana
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Abstract

The towering figure of the Baron of Mauá holds an indisputable place in the economic development of Brazil. His trajectory is widely analyzed not only because of his important achievements, but also because he became the symbol of an entrepreneur, whose failure in business is often blamed on an institutional context that could not understand his vision of development for the country and was hostile towards his industrialization projects and modernization of Brazil. Nevertheless, if we review his trajectory, we will see that not only can his actions in business be considered mistaken, if analyzed in the light of current concepts developed in the field of strategy, but they were also close to the governmental policies of the time. Therefore, to a certain extent, Mauá was a prisoner of the Brazilian institutional context of his day. The aim of this article is to review the position that Mauá, as a classic-style entrepreneur, was opposed to the institutional order of his day and, for that reason, would have been punished. We will actually see that on the one hand, he was opposed to it, and on the other he also trusted it and came to depend on it.

Keywords: entrepreneurship; strategy; institutionalism
Relationship Marketing Strategies: When Buyer and Supplier Follow Different Strategies to Achieve Performance

Relationship Marketing Strategies: When Buyer and Supplier Follow Different Strategies to Achieve Performance

Authors: Claro, Danny Pimentel; Claro, Priscila Borin de Oliveira; Zylbersztajn, Decio
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Abstract

Relationship marketing is essential for success in business. The need to understand better the differences in the strategies buyers and suppliers follow is what has motivated this study. We drew on emerging perspectives on inter-firm governance and networks to develop a theoretical framework to understand the success of long-term relationships. We tested the framework using data from 67 merchant distributors (buyers) and 174 suppliers of theirs in the Dutch potted plant and flower industry. While the most successful distributors tend to take the “hard”, tangible strategy using transaction specific investments and fostering joint action, the successful suppliers take the “soft”, social approach by emphasizing trust and the norm of flexibility in the relationship.

Keywords: relationship marketing strategy; trust; information; transaction specific investments; joint action; business networks
Brazilian Market Reaction to Equity Issue Announcements

Brazilian Market Reaction to Equity Issue Announcements

Authors: Medeiros, Otavio Ribeiro de; Matsumoto, Alberto Shigueru
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Abstract

We have carried out an event study to investigate stock returns associated with the announcement of equity issues by Brazilian firms between 1992 and 2003 in order to determine market reaction before, during, and after the issue announcement. After measuring abnormal returns by OLS, we used ARCH and GARCH models over 70% of the sample. Our results are remarkably consistent with most of the international empirical literature. Some previous empirical findings have turned up abnormal returns before the announcement date, interpreted as signs of insider information. This evidence also appears in our study as we found an average cumulative abnormal return of –0.01 three weeks before the announcement. With respect to the announcement date, the evidence reported in the literature is virtually unanimous in showing negative abnormal returns, meaning that stock issues convey pessimistic information to the market. Our study confirms these findings with an average – 0.03 cumulative abnormal return on the first three days following the announcement. Finally, the empirical literature has also collected evidence of long-term negative abnormal returns after the issues, which we also confirm, with an abnormal return of –0.28 after one year following the announcement. The results also show that ARCH/GARCH estimation of abnormal returns is superior to OLS estimation.

Keywords: Brazilian stock market; SEOs; event study; market volatility; GARCH
Tourism Cluster Competitiveness and Sustainability: Proposal for a Systemic Model to Measure the Impact of Tourism on Local Development

Tourism Cluster Competitiveness and Sustainability: Proposal for a Systemic Model to Measure the Impact of Tourism on Local Development

Authors: Cunha, Sieglinde Kindl da; Cunha, João Carlos da
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Abstract

This article proposes a model to measure tourism cluster impact on local development with a view to assessing tourism cluster interaction, competitiveness and sustainability impacts on the economy, society and the environment. The theoretical basis for this model is founded on cluster concept and typology adapting and integrating the systemic competitiveness and sustainability concepts within economic, social, cultural, environmental and political dimensions. The proposed model shows a holistic, multidisciplinary and multi-sector view of local development brought back through a systemic approach to the concepts of competitiveness, social equity and sustainability. Its results make possible strategic guidance to agents responsible for public sector tourism policies, as well as the strategies for competitiveness, competition, cooperation and sustainability in private companies and institutions.

Keywords: tourism; cluster; local development; competitiveness; sustainability
Objective Tests and Their Discriminating Power in Business Courses: a Case Study

Objective Tests and Their Discriminating Power in Business Courses: a Case Study

Authors: Cornachione Jr, Edgard B.
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Abstract

Evaluating students’ learning experiences outcomes cannot be considered a simple task. This paper aims at investigating students’ overall performance and the discriminating power of particular tests’ items in the context of business courses. The purpose of this paper is to contribute with this issue while analyzing it, with scientific approach, from an accounting information systems standpoint: two experiments based on a database management system (DBMS) undergraduate course, involving 66 and 62 students (experiments E1 and E2, respectively). The discriminant analysis generated discriminant functions with high canonical correlations (E1= 0.898 and E2= 0.789). As a result, high percentages of original grouped cases were correctly classified (E1= 98.5% and E2= 95.2%) based on a relatively small number of items: 7 out of 22 items from E1 (multiple-choice), and 3 out of 6 from E2 (short-answer). So, with only a few items from the analyzed instruments it is possible to discriminate “good” or “bad” academic performance, and this is a measure of quality of the observed testing instruments. According to these findings, especially in business area, instructors and institutions, together, are able to analyze and act towards improving their assessment methods, to be of minimum influence while evaluating students’ performance.

Keywords: objective tests; assessment; performance; discriminant analysis; item analysis

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